{"id":24995,"date":"2018-12-11T00:30:20","date_gmt":"2018-12-10T23:30:20","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=24995"},"modified":"2025-07-18T15:38:23","modified_gmt":"2025-07-18T13:38:23","slug":"comment-calculer-les-acomptes-dis","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/comment-calculer-les-acomptes-dis\/","title":{"rendered":"Acomptes d\u2019IS, comment les calculer ?"},"content":{"rendered":"<p>Les entreprises soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) payent cet imp\u00f4t en plusieurs fois, sous la forme de 4 acomptes d\u2019IS r\u00e9partis au cours de l\u2019exercice, suivi d\u2019un solde \u00e0 payer l\u2019ann\u00e9e suivante. Dans certains cas, les entreprises sont dispens\u00e9es de l\u2019acompte d\u2019IS. Dans d\u2019autres cas, elles b\u00e9n\u00e9ficient m\u00eame d\u2019une cr\u00e9ance d\u2019IS.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, zoome sur le mode de calcul et le calendrier de paiement des acomptes d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s.<\/p>\n<h2><\/h2>\n<h2>Rappel : d\u00e9finition de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/h2>\n<p>L\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) est l\u2019imp\u00f4t d\u00fb par les entreprises domicili\u00e9es en France et soumises au r\u00e9gime fiscal du r\u00e9el \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Les SARL et les SASU\/SASU y rel\u00e8vent de plein droit. Les EURL et les EIRL* choisissent ce r\u00e9gime sur option.<\/p>\n<p><em>*Ne confondez pas l\u2019EURL et l\u2019<\/em><em>EIRL<\/em><em>\u00a0! L\u2019EURL signifie Entreprise Unipersonnelle \u00e0 Responsabilit\u00e9 <\/em><em>Limit<\/em><em>\u00e9<\/em><em>e. Il s<\/em><em>\u2019agit d\u2019une soci\u00e9t\u00e9 unipersonnelle. L\u2019EIRL signifie Entreprise Individuelle \u00e0 Responsabilit\u00e9 <\/em><em>Limit<\/em><em>\u00e9<\/em><em>e. Il s<\/em><em>\u2019agit d\u2019une entreprise individuelle. <\/em><\/p>\n<h2><\/h2>\n<h2>Comment calculer l\u2019IS (Imp\u00f4t sur les Soci\u00e9t\u00e9s)<\/h2>\n<p>L\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) est calcul\u00e9 \u00e0 partir du r\u00e9sultat imposable de votre entreprise. Il est \u00e9gal \u00e0 un taux (le taux d\u2019IS) multipli\u00e9 par le r\u00e9sultat imposable\u00a0:<\/p>\n<p>IS = taux d\u2019IS * R\u00e9sultat imposable<\/p>\n<ul>\n<li>Le taux d\u2019IS va de 15\u00a0% (taux r\u00e9duit) \u00e0 31\u00a0%, selon les montants d\u00e9clar\u00e9s.<\/li>\n<li>Le r\u00e9sultat imposable, quant \u00e0 lui, est calcul\u00e9 \u00e0 la cl\u00f4ture de votre exercice, \u00e0 partir des donn\u00e9es de votre activit\u00e9 que l\u2019on retrouve dans le compte de r\u00e9sultat. Pour rappel, le compte de r\u00e9sultat est un tableau cl\u00e9 de vos comptes annuels, \u00e9tabli en fin d\u2019exercice par votre expert-comptable\u00a0!<\/li>\n<\/ul>\n<p>De fait, l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s que vous versez pour l\u2019ann\u00e9e N se calcule sur la base du r\u00e9sultat N-1. Vous vous en doutez, une r\u00e9gularisation interviendra pour verser un montant d\u2019imp\u00f4t en ann\u00e9e N en ad\u00e9quation avec le r\u00e9sultat r\u00e9ellement enregistr\u00e9 en ann\u00e9e N <em>(et non par rapport \u00e0 N-1).<\/em><\/p>\n<h2>Le calendrier de paiement de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/h2>\n<p>Le paiement de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s s\u2019effectue en plusieurs fois, plus pr\u00e9cis\u00e9ment\u00a0:<\/p>\n<ul>\n<li>4 acomptes d\u2019IS vers\u00e9s au cours de l\u2019ann\u00e9e N <em>(calcul\u00e9s sur le r\u00e9sultat\u00a0N-1)<\/em><\/li>\n<li>un solde vers\u00e9 en ann\u00e9e\u00a0N+1 <em>(qui constitue la r\u00e9gularisation d\u2019IS, sur la base des 4 acomptes d\u00e9j\u00e0 vers\u00e9s et du r\u00e9sultat enregistr\u00e9 entre-temps pour l\u2019ann\u00e9e N)<\/em><\/li>\n<\/ul>\n<h3>Le calendrier de paiement des acomptes d\u2019IS<\/h3>\n<p>Les \u00e9ch\u00e9ances des 4 acomptes d\u2019IS sont fixes\u00a0:<\/p>\n<ul>\n<li>le 15 mars<\/li>\n<li>le 15 juin<\/li>\n<li>puis le 15 septembre<\/li>\n<li>et le 15 d\u00e9cembre<\/li>\n<\/ul>\n<h3>Le calendrier de paiement du solde d\u2019IS<\/h3>\n<p>Les entreprises qui cl\u00f4turent leur exercice le 31 d\u00e9cembre versent le solde d\u2019IS le 15 mai de l\u2019exercice\u00a0N+1.<\/p>\n<p>Les entreprises qui ne cl\u00f4turent pas leur exercice le 31 d\u00e9cembre versent le solde d\u2019IS au plus tard le 15\u00e8me jour du 4<sup>e<\/sup> mois qui suit la date de cl\u00f4ture de l\u2019exercice.<\/p>\n<h3>La possibilit\u00e9 d\u2019une cr\u00e9ance d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/h3>\n<p>Lorsque les 4 acomptes d\u2019IS<em> (estim\u00e9s sur la base du r\u00e9<\/em><em>sultat\u00a0N-1)<\/em> sont sup\u00e9rieurs au montant de l\u2019imp\u00f4t r\u00e9ellement d\u00fb en ann\u00e9e N, l\u2019entreprise obtient une cr\u00e9ance d\u2019imp\u00f4t. Cette cr\u00e9ance lui sera rembours\u00e9e sur la base du 1<sup>er<\/sup> acompte de l\u2019ann\u00e9e suivante.<\/p>\n<h3>La possibilit\u00e9 de dispense des acomptes d\u2019IS<\/h3>\n<p>Notez que certaines entreprises sont dispens\u00e9es de verser les acomptes d\u2019IS. Elles payent leur Imp\u00f4t sur les Soci\u00e9t\u00e9s en une seule fois\u00a0:<\/p>\n<ul>\n<li>lorsque le montant d\u2019IS est inf\u00e9rieur \u00e0 3\u00a0000 euros<\/li>\n<li>lors du 1<sup>er<\/sup> exercice de l\u2019entreprise (il n\u2019y a effectivement aucun passif pour calculer les acomptes d\u2019IS)<\/li>\n<li>pour certaines soci\u00e9t\u00e9s d\u00e9ficitaires<\/li>\n<\/ul>\n<h2>Comment se calculent les acomptes d\u2019IS ?<\/h2>\n<p>L\u2019assiette des acomptes correspond au quart de l\u2019imp\u00f4t \u00e0 payer, mais le 1<sup>er<\/sup> acompte suit une r\u00e8gle diff\u00e9rente. En effet, au moment de son versement, on ne connait pas encore le r\u00e9sultat N-1.<\/p>\n<p><strong>\u00a0<\/strong>Dans les faits, le premier acompte se base sur le r\u00e9sultat\u00a0N-2. Il est de m\u00eame montant que le 4<sup>e<\/sup> acompte de l\u2019exercice pr\u00e9c\u00e9dent. Une r\u00e9gularisation s&rsquo;effectue au cours du second acompte \u00a0:<\/p>\n<ul>\n<li>4<sup>e<\/sup> acompte de l\u2019exercice\u00a0N-1 vers\u00e9 le 15 d\u00e9cembre<\/li>\n<li>1<sup>er<\/sup> acompte de l\u2019exercice N vers\u00e9 le 15 mars (base N-2)<\/li>\n<li>2<sup>e<\/sup> acompte de l\u2019exercice N, ajust\u00e9 selon le montant du 1<sup>er<\/sup> acompte (base\u00a0N-1)<\/li>\n<\/ul>\n<h2>Comment payer l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s et les acomptes d&rsquo;IS ?<\/h2>\n<p>Votre expert-comptable s\u2019occupe des formalit\u00e9s de paiement de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s. Sachez qu\u2019il s\u2019agit de remplir et de r\u00e9gler vos acomptes d\u2019IS de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e aupr\u00e8s du Service des Imp\u00f4ts des Entreprises\u00a0:<\/p>\n<ul>\n<li>avec le relev\u00e9 d\u2019acomptes &#8211; d\u00e9claration num\u00e9ro\u00a02571<\/li>\n<li>avec le relev\u00e9 de solde d\u2019IS &#8211; d\u00e9claration num\u00e9ro\u00a02572-SD<\/li>\n<li>ou avec la d\u00e9claration 2573-SD en cas de cr\u00e9ance d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/li>\n<\/ul>\n<p>Vous souhaitez plus d\u2019informations sur les Imp\u00f4ts sur les Soci\u00e9t\u00e9s et les acomptes d&rsquo;IS ? Retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/impot-societes-resultat-fiscal\/\">Imp\u00f4t sur les soci\u00e9t\u00e9s \u2013 le r\u00e9sultat fiscal<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/impot-des-societes-contributions-additionnelles-comptabilisation-20032015-avalhugo\/\">La comptabilisation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s &amp; des contributions additionnelles<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-declaration-dimpot-sur-les-societes\/\">La d\u00e9claration d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) payent cet imp\u00f4t en plusieurs fois, sous la forme de 4 acomptes d\u2019IS r\u00e9partis au cours de l\u2019exercice, suivi d\u2019un solde \u00e0 payer l\u2019ann\u00e9e suivante. Dans certains cas, les entreprises sont&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-24995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Acomptes d\u2019IS, comment les calculer ? | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les entreprises soumises \u00e0 l\u2019IS payent cet imp\u00f4t en 4 fois, (les acomptes d&#039;IS), suivis d\u2019un solde \u00e0 payer l\u2019ann\u00e9e suivante.\" \/>\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\/comment-calculer-les-acomptes-dis\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acomptes d\u2019IS, comment les calculer ? 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