{"id":64953,"date":"2024-06-18T08:30:18","date_gmt":"2024-06-18T06:30:18","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=64953"},"modified":"2025-03-27T13:00:10","modified_gmt":"2025-03-27T12:00:10","slug":"les-seuils","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-seuils\/","title":{"rendered":"Les seuils"},"content":{"rendered":"<p>Les seuils de chiffres d\u2019affaires et d\u2019effectifs encadrent la d\u00e9finition de taille des entreprises. Ils fixent aussi le niveau de la franchise en base de TVA, et d\u00e9terminent le paiement de la CVAE. Ils entra\u00eenent des obligations (ou des simplifications) administratives. Les seuils permettent enfin des all\u00e8gements ou des exon\u00e9rations de cotisations, d\u2019imp\u00f4ts ou de charges.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, pr\u00e9sente dans cet article les seuils qui comptent.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Taille des soci\u00e9t\u00e9s et des groupes<\/strong><\/h2>\n<p>Les entreprises se classent en cat\u00e9gories, fonction du respect de deux des trois crit\u00e8res de taille suivants :<\/p>\n<ul>\n<li>Le total du <a href=\"https:\/\/valoxy.org\/blog\/comprendre-le-bilan-dentreprise-quest-ce-que-lactif-passif\/\">bilan<\/a>,<\/li>\n<li>Le chiffre d\u2019affaires net,<\/li>\n<li>L\u2019effectif moyen.<\/li>\n<\/ul>\n<p>Ces crit\u00e8res distinguent ainsi, <strong>au niveau europ\u00e9en :<\/strong><\/p>\n<ul>\n<li>Les micro-entreprises, en dessous de (CA 900K\u20ac, bilan 450K\u20ac, 10 salari\u00e9s)<\/li>\n<li>Les petites entreprises (CA 15M\u20ac, bilan 7,5M\u20ac, 50 salari\u00e9s)<\/li>\n<li>les moyennes entreprises et les ETI (CA 50M\u20ac, bilan 25M\u20ac, 250 salari\u00e9s)<\/li>\n<li>La grande entreprise est celle qui atteint au moins deux des seuils pr\u00e9c\u00e9dents.<\/li>\n<\/ul>\n<p>(Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/les-nouveaux-seuils-de-taille-des-entreprises\/\">Les nouveaux seuils de taille des entreprises<\/a>)<\/p>\n<p>Ces seuils entra\u00eenent de nombreuses cons\u00e9quences sur :<\/p>\n<ul>\n<li>La pr\u00e9sentation simplifi\u00e9e des comptes,<\/li>\n<li>La dispense d\u2019annexe, de rapport de gestion,<\/li>\n<li>La confidentialit\u00e9 des comptes annuels,<\/li>\n<li><strong>Le reporting extra-financier de \u201cdurabilit\u00e9\u201d.<\/strong> <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-directive-csrd\/\" target=\"_self\" rel=\"noopener\">La directive CSRD<\/a><br \/>\n(Corporate Sustainable Reporting Directive) oblige les entreprises, selon leur taille, \u00e0 divulguer leur impact sur les personnes et la plan\u00e8te d\u00e8s 2024.<\/li>\n<li><strong>L\u2019obligation de d\u00e9signer un <a href=\"https:\/\/valoxy.org\/blog\/commissaire-aux-comptes-05072014avallau02\/\">Commissaire aux comptes (CAC)<\/a><\/strong> pour les entreprises qui atteignent un total de bilan de 5 millions d&rsquo;\u20ac et un chiffre d\u2019affaires de 10 millions d&rsquo;\u20ac. (Ces seuils \u00e9taient ceux de la d\u00e9finition de la petite entreprise avant la Loi Pacte).<\/li>\n<\/ul>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Chiffres d\u2019affaires de la \u00ab\u00a0micro-entreprise\u00a0\u00bb fran\u00e7aise :<\/strong><\/h2>\n<p>Au 1<sup>er<\/sup>\u00a0janvier\u00a02024, les seuils de chiffres d&rsquo;affaires hors taxes (CAHT) \u00e0 respecter pour b\u00e9n\u00e9ficier du <a href=\"https:\/\/valoxy.org\/blog\/avantages-inconvenients-de-la-micro-entreprise\/\">r\u00e9gime de la micro-entreprise<\/a> (r\u00e9gime Micro-BIC\u00a0 de l\u2019auto-entrepreneur) sont\u00a0:<\/p>\n<ul>\n<li><strong>15\u00a0000\u00a0\u20ac <\/strong><strong>CAHT <\/strong>pour la location directe ou indirecte de meubl\u00e9s de tourisme non class\u00e9s (location d&rsquo;un h\u00e9bergement individuel tel qu&rsquo;une villa, un appartement ou un studio meubl\u00e9). <em>\u00c0 titre d\u00e9rogatoire, la loi de finances pour 2024 permet d\u2019attendre 2025 pour appliquer ce seuil.<\/em> De plus, le taux d\u2019abattement des revenus y passe de 50% \u00e0 30%.<\/li>\n<li><strong>77\u00a0700\u00a0\u20ac <\/strong><strong>CAHT<\/strong> pour les activit\u00e9s de prestations de service et les professions lib\u00e9rales,<\/li>\n<li><strong>188\u00a0700\u00a0\u20ac <\/strong><strong>CAHT<\/strong> pour la vente de marchandises, la fourniture de logement (h\u00f4tel, chambre d\u2019h\u00f4tes\u2026), et la vente \u00e0 consommer sur place.<\/li>\n<\/ul>\n<p>Au del\u00e0 de ces seuils, c\u2019est le r\u00e9gime du r\u00e9el qui s\u2019applique.<\/p>\n<p>Les cons\u00e9quences du d\u00e9passement des seuils de chiffre d\u2019affaires sont la perte du r\u00e9gime micro-entrepreneur\u00a0:<\/p>\n<ul>\n<li>sur le <strong>plan juridique<\/strong> et le statut juridique choisi initialement, c\u2019est sans incidence<\/li>\n<li>sur le <strong>plan fiscal<\/strong>, le micro-entrepreneur passe\n<ul>\n<li>au r\u00e9gime r\u00e9el d&rsquo;imposition pour <a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\">les B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)<\/a>,<\/li>\n<li>au r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e pour <a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\">les B\u00e9n\u00e9fices Non Commerciaux (BNC)<\/a>,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><strong>Cotisations sociales (r\u00e9gime \u201cMicro-social\u201d)<\/strong><\/h3>\n<p>Les taux du r\u00e9gime micro-social varient selon la nature de l\u2019activit\u00e9 :<\/p>\n<ul>\n<li>12,30 % pour l\u2019achat\/revente de marchandises (BIC)<\/li>\n<li>21,20\u00a0% pour les prestations de services commerciales et artisanales (BIC)<\/li>\n<li>21,10\u00a0% pour les autres prestations de services (BNC)<\/li>\n<li>21,20\u00a0% pour les professions lib\u00e9rales r\u00e9glement\u00e9es relevant de la Cipav (BIC ou BNC)<\/li>\n<li>6,00 \u00a0% pour les location de meubl\u00e9s de tourisme class\u00e9s<\/li>\n<\/ul>\n<p>Ces taux sont diff\u00e9rents en Outre-mer (Martinique, Guadeloupe, R\u00e9union, Saint-Martin et Saint Barth\u00e9lemy) \u00e0 l\u2019exception de Mayotte.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>TVA<\/strong><\/h2>\n<p>La micro-entreprise b\u00e9n\u00e9ficie de formalit\u00e9s simplifi\u00e9es pour les obligations de d\u00e9clarations et de paiement. En mati\u00e8re de TVA, elle suit le r\u00e9gime de la <a href=\"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/\">franchise en base de TVA<\/a> (qui dispense du paiement de la taxe) \u00e0 condition de ne pas d\u00e9passer :<\/p>\n<ul>\n<li>91\u00a0900\u00a0\u20ac (seuil limite) et 101\u00a0000\u00a0\u20ac (seuil major\u00e9) pour les activit\u00e9s de vente de marchandises,<\/li>\n<li>36\u00a0800\u00a0\u20ac (seuil limite) et 39\u00a0100\u00a0\u20ac (seuil major\u00e9) pour les prestations de services.<\/li>\n<\/ul>\n<p>Elle d\u00e9livre des factures sans TVA, et ne pratique aucune d\u00e9duction de la taxe sur ses achats. Les factures portent la mention \u00ab\u00a0TVA non applicable, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042159618\/\">art. 293 B du CGI<\/a>\u00ab\u00a0.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>La CVAE<\/strong><\/h2>\n<p><strong>CA &gt; 152 500 \u20ac<\/strong><\/p>\n<p>Les entreprise dont le chiffre d&rsquo;affaires est sup\u00e9rieur \u00e0 152 500 \u20ac doivent effectuer une <strong>d\u00e9claration<\/strong> de valeur ajout\u00e9e et des effectifs salari\u00e9s (formulaire n\u00b01330-CVAE-SD). La cotisation est due au del\u00e0 de 500 000 \u20ac, et de seuils sup\u00e9rieurs. La cotisation diminue progressivement jusqu\u2019en 2027, date de sa suppression d\u00e9finitive.<\/p>\n<p><strong>CA &gt; 500 000 \u20ac<\/strong><\/p>\n<p>Cet imp\u00f4t de production, pay\u00e9 par toutes les entreprises r\u00e9alisant plus de 500.000\u00a0\u20ac de chiffres d\u2019affaires, devait dispara\u00eetre en 2024. R\u00e9duit de moiti\u00e9 en\u00a02023, il ne sera cependant totalement supprim\u00e9 qu\u2019en 2027. Il diminue de 25% en 2024. Son taux maximal (entreprises r\u00e9alisant plus de 50\u00a0millions de CA) passe ainsi de 0,375%\u00a0en\u00a02023 \u00e0 0,28 % en 2024, 0,19 % en 2025\u00a0 et 0,09 % en 2026.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>La limite de revenu de la LMNP<\/strong><\/h2>\n<ul>\n<li><strong>23 000 \u20ac\u00a0<\/strong>est la limite annuelle de revenus sous laquelle un propri\u00e9taire peut\u00a0 b\u00e9n\u00e9ficier du r\u00e9gime fiscal de la Location Meubl\u00e9e Non Professionnelle (LMNP). En cas de d\u00e9passement, les revenus de la location doivent \u00eatre inf\u00e9rieures aux autres revenus d\u2019activit\u00e9 du foyer (salaires et autres revenus d\u2019activit\u00e9 BIC\/BNC\/BA) pour b\u00e9n\u00e9ficier du r\u00e9gime LMNP. Voir notre article\u00a0<a href=\"https:\/\/valoxy.org\/blog\/location-meublee-non-professionnelle-lmnp\/\">Location Meubl\u00e9e Non Professionnelle (LMNP)<\/a>. Dans le cas contraire, il sera consid\u00e9r\u00e9 comme loueur en meubl\u00e9 professionnel (LMP).<\/li>\n<\/ul>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span><strong>Les seuils d\u2019effectifs (seuils sociaux)<\/strong><\/h2>\n<p>Depuis le 1<sup>er<\/sup> janvier 2020, la loi PACTE (Plan d\u2019Action relative \u00e0 la Croissance et la Transformation des Entreprises) n\u2019a gard\u00e9 que 3 seuils sociaux, au lieu des 11 existant auparavant :<\/p>\n<ul>\n<li>11 salari\u00e9s<\/li>\n<li>50 salari\u00e9s<\/li>\n<li>250 salari\u00e9s<\/li>\n<\/ul>\n<p>Le seuil de 20 salari\u00e9s est toutefois maintenu pour les calculs li\u00e9s \u00e0 :<\/p>\n<ul>\n<li>l\u2019obligation du quota d\u2019emploi de travailleurs handicap\u00e9s,<\/li>\n<li>la r\u00e9duction g\u00e9n\u00e9rale patronale (anciennement nomm\u00e9e r\u00e9duction Fillon),<\/li>\n<li>la r\u00e9duction TEPA,<\/li>\n<\/ul>\n<p>(Voir nos articles La \u00ab Taxe Handicap\u00e9s \u00bb pour les entreprises de plus de 20 salari\u00e9s, et\u00a0 <a href=\"https:\/\/valoxy.org\/blog\/reductions-de-charges-patronales\/\">Les r\u00e9ductions de charges patronales<\/a>)<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-nouveaux-seuils-deffectifs\/\">Les nouveaux seuils d\u2019effectifs<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/depasser-les-seuils-de-lauto-entreprise\/\">D\u00e9passer les seuils de l\u2019auto-entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-nouveaux-seuils-de-taille-des-entreprises\/\">Nouveaux seuils de taille des entreprises<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/actualites-sociales-juin-2024\/\" target=\"_self\" rel=\"noopener\">Actualit\u00e9s sociales Juin 2024<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les seuils de chiffres d\u2019affaires et d\u2019effectifs encadrent la d\u00e9finition de taille des entreprises. Ils fixent aussi le niveau de la franchise en base de TVA, et d\u00e9terminent le paiement de la CVAE. Ils entra\u00eenent des obligations (ou des simplifications)&#8230;<\/p>\n","protected":false},"author":1,"featured_media":64954,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,9],"tags":[],"class_list":["post-64953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-gestion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les seuils | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les seuils de chiffres d\u2019affaires et d\u2019effectifs encadrent la d\u00e9finition de taille des entreprises, et permettent diverses exon\u00e9rations\" \/>\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\/les-seuils\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les seuils | Blog Valoxy - 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