{"id":63014,"date":"2023-04-06T08:30:41","date_gmt":"2023-04-06T06:30:41","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=63014"},"modified":"2024-06-13T12:11:56","modified_gmt":"2024-06-13T10:11:56","slug":"le-visa-fiscal","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/","title":{"rendered":"Le visa fiscal"},"content":{"rendered":"<p>Instaur\u00e9e en 2010, la notion de \u00ab\u00a0viseur fiscal\u201d autorisait un professionnel de l\u2019expertise comptable \u00e0 d\u00e9livrer, sous certaines conditions, un \u00ab\u00a0visa fiscal\u00a0\u00bb \u00e0 ses clients. Ce visa permettait \u00e0 ces derniers, lorsqu\u2019ils \u00e9taient soumis \u00e0 l\u2019imp\u00f4t sur le revenu, d\u2019\u00e9viter la majoration de 25 % de leur base d\u2019imposition, au m\u00eame titre que les adh\u00e9rents d\u2019un OGA.<\/p>\n<p><a href=\"https:\/\/valoxy.org\/blog\/la-loi-de-finances-pour-2021\/\">La loi de finances pour 2021<\/a> a pr\u00e9vu la suppression progressive de la majoration de 25% des entreprises non adh\u00e9rentes. Ainsi, en 2022, la majoration pour non-adh\u00e9sion \u00e0 un OGA n\u2019est plus que de 10%. Et elle dispara\u00eet pour l\u2019exercice 2023. La perte de cet avantage fiscal a donc fortement diminu\u00e9 l\u2019int\u00e9r\u00eat des <a href=\"https:\/\/valoxy.org\/blog\/les-organismes-de-gestion-agrees\/\">organismes de gestion agr\u00e9\u00e9s<\/a> (OGA). Qu\u2019ils soient centres de gestion agr\u00e9\u00e9s (CGA) ou associations de gestion agr\u00e9\u00e9es (AGA) n&rsquo;y change rien. Seul perdure, pour les adh\u00e9rents \u00e0 un OGA, l\u2019avantage du \u201ccr\u00e9dit d\u2019imp\u00f4t frais de comptabilit\u00e9\u201d.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, explique dans cet article l\u2019int\u00e9r\u00eat, pour les entreprises et les professionnels soumis \u00e0 l\u2019imp\u00f4t sur le revenu, d\u2019adh\u00e9rer malgr\u00e9 tout \u00e0 un OGA.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Objectif du \u201cvisa fiscal\u201d<\/strong><\/h2>\n<p>Le visa fiscal permet \u00e0 un professionnel lib\u00e9ral soumis \u00e0 l\u2019imp\u00f4t sur le revenu dans les cat\u00e9gories BIC, BNC, micro BIC et micro BNC, de :<\/p>\n<ul>\n<li>s\u2019assurer de la r\u00e9gularit\u00e9 de ses documents fiscaux (d\u00e9claration 2035, TVA, etc.), de fa\u00e7on \u00e0 \u00e9tablir concordance, coh\u00e9rence et vraisemblance entre sa comptabilit\u00e9 et ses r\u00e9sultats fiscaux,<\/li>\n<li>respecter ses obligations en mati\u00e8re de Fichier des \u00c9critures Comptables (demande d\u2019attestation de conformit\u00e9 des fichiers FEC) si sa comptabilit\u00e9 est informatis\u00e9e,<\/li>\n<li>respecter ses obligations li\u00e9es \u00e0 la t\u00e9l\u00e9transmission de ses documents fiscaux, (d\u00e9claration 2035, attestation,\u2026).<\/li>\n<\/ul>\n<p>Il permet aussi au professionnel de disposer d\u2019un diagnostic personnalis\u00e9 contenant les indicateurs cl\u00e9s de son activit\u00e9. (dossier d\u2019analyse \u00e9conomique).<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Qui a besoin d\u2019un \u201cvisa fiscal\u201d ?<\/strong><\/h2>\n<p>Tous les professionnels lib\u00e9raux, quelle que soit leur profession, peuvent demander un visa fiscal, \u00e0 partir du moment o\u00f9 leurs b\u00e9n\u00e9fices sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des <a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\">BNC<\/a> (au r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e ou r\u00e9gime r\u00e9el d\u2019imposition) ou celle du r\u00e9gime <a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\">BIC<\/a>. Les professionnels qui rel\u00e8vent du <a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\">r\u00e9gime micro-BNC<\/a> ou du <a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\">r\u00e9gime micro-BIC<\/a> ne peuvent y souscrire. <strong>Les auto-entrepreneurs et micro-entrepreneurs ne sont pas concern\u00e9s non plus.<\/strong><\/p>\n<p>Le professionnel de l\u2019expertise comptable \u201cviseur fiscal\u201d effectue alors certains contr\u00f4les, afin de s\u2019assurer de la r\u00e9alit\u00e9 et de la sinc\u00e9rit\u00e9 des comptes et pi\u00e8ces comptables fournies par son client. Il r\u00e9dige pour ce dernier un compte-rendu de sa mission de gestion et de pr\u00e9vention :<\/p>\n<ul>\n<li>les documents fiscaux doivent \u00eatre en r\u00e8gle et vis\u00e9s,<\/li>\n<li>le contr\u00f4le de coh\u00e9rence du r\u00e9sultat d\u00e9clar\u00e9 doit \u00eatre appliqu\u00e9 en fonction de ratios financiers et \u00e9conomiques,<\/li>\n<li>la d\u00e9claration de r\u00e9sultat, et ses annexes, doivent \u00eatre t\u00e9l\u00e9transmises \u00e0 l\u2019Administration fiscale,<\/li>\n<li>R\u00e9alise tous les ans une \u00e9tude pour pr\u00e9venir des \u00e9ventuelles difficult\u00e9s financi\u00e8res et \u00e9conomiques.<\/li>\n<\/ul>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Qui peut \u00eatre \u201cviseur fiscal\u201d ?<\/strong><\/h2>\n<p>Jusqu\u2019en 2009, le \u201cvisa fiscal\u201d, dont l\u2019avantage principal, pour les professionnels soumis \u00e0 l\u2019IR, \u00e9tait la non-majoration de 25 % de leur base d\u2019imposition, n\u2019\u00e9tait d\u00e9livr\u00e9 que par les OGA.<\/p>\n<p>La qualit\u00e9 de \u201cviseur fiscal\u201d a \u00e9t\u00e9 \u00e9tendue en 2010 aux professionnels de l\u2019expertise comptable. Ce n\u2019est pas automatique. Ils en faisaient la demande \u00e0 <a href=\"https:\/\/valoxy.org\/blog\/ordre-des-experts-comptables-23032015avalchrib\/\">l\u2019Ordre des experts-comptables<\/a>. Et, depuis la loi de Finances rectificative pour 2015, c\u2019est l&rsquo;administration fiscale qui a en charge le contr\u00f4le de qualit\u00e9 des viseurs fiscaux.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Expert-comptable ou OGA ?<\/strong><\/h2>\n<p>De plus, depuis la loi de Finances pour 2015 (art. 37), les experts comptables \u201cviseurs fiscaux\u201d ont \u00e9galement la possibilit\u00e9 (sous certaines conditions) de proposer des services comparables \u00e0 ceux propos\u00e9s par les organismes de gestion agr\u00e9\u00e9s (OGA).<\/p>\n<p>Un d\u00e9cret du 11 octobre 2016 a cependant instaur\u00e9 un nombre minimum de clients pour b\u00e9n\u00e9ficier de l\u2019agr\u00e9ment de l\u2019Administration. Depuis le 1er Janvier 2019,<\/p>\n<ul>\n<li>les experts-comptables qui souhaitent \u00eatre conventionn\u00e9s doivent avoir dans leur client\u00e8le au moins 500 personnes physiques ou morales impos\u00e9es \u00e0 l&rsquo;imp\u00f4t sur le revenu d&rsquo;apr\u00e8s leur b\u00e9n\u00e9fice r\u00e9el,<\/li>\n<li>les experts-comptables qui renouvellent leur agr\u00e9ment doivent avoir dans leur client\u00e8le au moins 1 000 personnes physiques ou morales impos\u00e9es \u00e0 l&rsquo;imp\u00f4t sur le revenu d&rsquo;apr\u00e8s leur b\u00e9n\u00e9fice r\u00e9el.<\/li>\n<\/ul>\n<p>Ce nombre doit \u00eatre atteint dans le d\u00e9lai de 3 ans \u00e0 compter de la date de conclusion de la convention.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Que doit faire l\u2019expert-comptable ?<\/strong><\/h2>\n<p>L\u2019expert-comptable signe une <a href=\"https:\/\/valoxy.org\/blog\/lettre-de-mission-de-l-expert-comptable-02242014al1\/\">lettre de mission<\/a> sp\u00e9cifique avec son client. Celle-ci pr\u00e9cise les droits et obligations des parties, et les conditions financi\u00e8res de la prestation. Le client s&rsquo;engage &#8211; notamment &#8211; \u00e0 produire tous les \u00e9l\u00e9ments n\u00e9cessaires \u00e0 l&rsquo;\u00e9tablissement d&rsquo;une comptabilit\u00e9 sinc\u00e8re de son exploitation. L\u2019expert-comptable doit tenir un registre de ces lettres de mission, et en adressera une copie \u00e0 l\u2019administration.<\/p>\n<p>L\u2019entreprise paie les honoraires de son expert-comptable, et b\u00e9n\u00e9ficie des m\u00eames avantages qu\u2019avec un CGA ou une AGA. L\u2019expert-comptable est ainsi l\u2019interlocuteur unique de l\u2019entreprise pour l\u2019ensemble des proc\u00e9dures comptables et fiscales, de la tenue des comptes \u00e0 leur v\u00e9rification. La question peut donc se poser de l\u2019int\u00e9r\u00eat de continuer \u00e0 adh\u00e9rer \u00e0 un OGA.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Comment choisir ?<\/strong><\/h2>\n<p>Ni le CGA, ni l\u2019AGA ne remplacent en effet <a href=\"https:\/\/valoxy.org\/blog\/lexpert-comptable\/\">l\u2019expert-comptable<\/a> dans ses t\u00e2ches de suivi comptable et de r\u00e9alisation des comptes annuels. En optant pour le visa fiscal de l\u2019expert-comptable, le client centralise l\u2019ensemble de ses donn\u00e9es et de ses \u00e9changes aupr\u00e8s d\u2019un seul et m\u00eame interlocuteur.<\/p>\n<p>D\u2019autant que sont arriv\u00e9s \u201csur le march\u00e9\u201d d\u2019autres missions de pr\u00e9vention fiscale, comme <a href=\"https:\/\/valoxy.org\/blog\/examen-de-conformite-fiscale\/\">l\u2019examen de conformit\u00e9 fiscale (ECF)<\/a>. Cette mission remplacera-t-elle bient\u00f4t le visa fiscal ?<\/p>\n<p>L\u2019avantage de l\u2019adh\u00e9sion \u00e0 un CGA ne sera en effet bient\u00f4t plus que la r\u00e9duction d\u2019imp\u00f4t pour frais de comptabilit\u00e9. Or, cet avantage ne s&rsquo;applique qu&rsquo;aux entrepreneurs qui ne d\u00e9passent pas les seuils de la micro-entreprise (d\u00e9claration de leur r\u00e9sultat par application d&rsquo;un abattement forfaitaire) mais qui ont fait le choix volontaire de d\u00e9clarer leur r\u00e9sultat au r\u00e9el\u2026.<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez \u00e9galement nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/quest-ce-que-le-rescrit\/\">Le rescrit<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/verification-de-comptabilite\/\">Le contr\u00f4le fiscal<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/reduction-dimpot-frais-de-comptabilite\/\">La r\u00e9duction d\u2019imp\u00f4t \u00ab\u00a0frais de comptabilit\u00e9\u00a0\u00bb<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/comprendre-le-bilan-dentreprise-quest-ce-que-lactif-passif\/\">Comprendre le bilan d\u2019une entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\">Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Instaur\u00e9e en 2010, la notion de \u00ab\u00a0viseur fiscal\u201d autorisait un professionnel de l\u2019expertise comptable \u00e0 d\u00e9livrer, sous certaines conditions, un \u00ab\u00a0visa fiscal\u00a0\u00bb \u00e0 ses clients. Ce visa permettait \u00e0 ces derniers, lorsqu\u2019ils \u00e9taient soumis \u00e0 l\u2019imp\u00f4t sur le revenu, d\u2019\u00e9viter&#8230;<\/p>\n","protected":false},"author":1,"featured_media":63015,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-63014","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>Le visa fiscal | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le visa fiscal est d\u00e9livr\u00e9, sous certaines conditions, par un professionnel de l&#039;expertise comptable \u00e0 ses clients.\" \/>\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\/le-visa-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le visa fiscal | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le visa fiscal est d\u00e9livr\u00e9, sous certaines conditions, par un professionnel de l&#039;expertise comptable \u00e0 ses clients.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-06T06:30:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-13T10:11:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2023\/03\/le-visa-fiscal-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Le visa fiscal\",\"datePublished\":\"2023-04-06T06:30:41+00:00\",\"dateModified\":\"2024-06-13T10:11:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/\"},\"wordCount\":1156,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2023\/03\/le-visa-fiscal-scaled-1.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/\",\"url\":\"https:\/\/valoxy.org\/blog\/le-visa-fiscal\/\",\"name\":\"Le visa fiscal | Blog Valoxy - 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