{"id":16124,"date":"2020-06-29T10:15:40","date_gmt":"2020-06-29T08:15:40","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=16124"},"modified":"2020-06-29T10:15:42","modified_gmt":"2020-06-29T08:15:42","slug":"2nd-semestre-2020-taux-dinteret-legal","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/06\/29\/2nd-semestre-2020-taux-dinteret-legal\/","title":{"rendered":"2nd semestre 2020 : Taux d\u2019int\u00e9r\u00eat l\u00e9gal"},"content":{"rendered":"\n

L\u2019arr\u00eat\u00e9 du 15 juin 2020<\/a> publie le taux de l\u2019int\u00e9r\u00eat l\u00e9gal pour le second semestre 2020. Il s\u2019\u00e9l\u00e8ve \u00e0 0,84% pour les professionnels et \u00e0 3,11% pour les particuliers.<\/p>\n\n\n\n

L\u2019utilit\u00e9 du taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong><\/h2>\n\n\n\n

Dans les relations commerciales, le taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong>\na plusieurs usages. Il peut notamment servir pour d\u00e9terminer le taux de\np\u00e9nalit\u00e9 de retard<\/strong> applicable entre professionnels. Ce taux de p\u00e9nalit\u00e9 est\nune mention obligatoire sur les factures entre professionnels. Le minimum l\u00e9gal\nest fix\u00e9 \u00e0 3 fois le taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong>. <\/p>\n\n\n\n

Pour le second semestre 2020, selon l\u2019arr\u00eat\u00e9, le taux de l\u2019int\u00e9r\u00eat\nl\u00e9gal s\u2019\u00e9l\u00e8ve \u00e0 0,84% pour les professionnels. Le taux minimum des p\u00e9nalit\u00e9s de\nretard s\u2019\u00e9l\u00e8ve donc \u00e0 2,52%<\/strong> soit 3 fois 0,84%. Le cr\u00e9ancier peut\nfacturer en cas de retard de paiement ces p\u00e9nalit\u00e9s ainsi qu\u2019un forfait de 40 \u20ac\npr\u00e9vu par la loi, sans qu\u2019une relance ne soit n\u00e9cessaire.<\/p>\n\n\n\n

2 taux semestriels<\/strong><\/h2>\n\n\n\n

Le taux d\u2019int\u00e9r\u00eat l\u00e9gal est depuis 2015 publi\u00e9 chaque\nsemestre en distinguant les taux applicables aux particuliers et aux professionnels.\nJusqu\u2019en 2014, un seul taux \u00e9tait publi\u00e9 annuellement. L\u2019ancienne formule\nl\u00e9gale de calcul conduisait \u00e0 des taux extr\u00eamement faibles les 2 derni\u00e8res\nann\u00e9es avant la r\u00e9forme (seulement 0,04% en 2013 et 2014).<\/p>\n\n\n\n

Le d\u00e9cret du 2 octobre 2014 a instaur\u00e9 deux formules de\ncalcul prenant en compte le taux de refinancement de la BCE<\/strong> (banque\ncentrale europ\u00e9enne) mais \u00e9galement :<\/p>\n\n\n\n

  • Pour les cr\u00e9ances dues aux\nprofessionnels <\/strong>: le taux moyen de cr\u00e9dit \u00e0 moins d\u2019un an accord\u00e9 aux\nsoci\u00e9t\u00e9s non financi\u00e8res<\/li>
  • Pour les autres cr\u00e9ances<\/strong> : le taux\nmoyen de cr\u00e9dit \u00e0 moins d\u2019un an pour les pr\u00eats \u00e0 la consommation.<\/li><\/ul>\n\n\n\n

    Baisse continue du taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong><\/h2>\n\n\n\n

    Les taux d\u2019int\u00e9r\u00eat l\u00e9gaux pour le second semestre 2020 ont\n\u00e9t\u00e9 publi\u00e9s par arr\u00eat\u00e9 au journal officiel, le 15 juin dernier. <\/p>\n\n\n\n

    Les taux continuent leur lente baisse par rapport aux semestres pr\u00e9c\u00e9dents. Pour les professionnels<\/strong>, ce taux s\u2019\u00e9l\u00e8ve \u00e0 0,84%<\/strong> pour le second semestre contre 0,87% pour le premier semestre 2020. Pour les cr\u00e9ances des personnes physiques n\u2019agissant pas pour des besoins professionnels (les particuliers), la baisse est de 0,04 point (3,11%<\/strong> au second semestre contre 3,15% pour le premier semestre).<\/p>\n\n\n\n

    <\/p>\n\n\n\n
    \n Taux\n d’int\u00e9r\u00eat l\u00e9gal<\/strong>\n <\/td>\n Cr\u00e9ances\n des professionnels<\/strong>\n <\/td>\n Autres\n cr\u00e9ances<\/strong>\n <\/td><\/tr>
    \n 2nd<\/sup>\n semestre 2020<\/strong>\n <\/td>\n 0,84%\n <\/td>\n 3,11%\n <\/td><\/tr>
    \n 1er<\/sup>\n semestre 2020<\/strong>\n <\/td>\n 0,87%\n <\/td>\n 3,15%\n <\/td><\/tr>
    \n 2nd<\/sup>\n semestre 2019<\/strong>\n <\/td>\n 0,87%\n <\/td>\n 3,26%\n <\/td><\/tr>
    \n 1er<\/sup> semestre\n 2019<\/strong>\n <\/td>\n 0,86%\n <\/td>\n 3,40%\n <\/td><\/tr>
    \n 2nd<\/sup> semestre\n 2018<\/strong>\n <\/td>\n 0,88%\n <\/td>\n 3,60%\n <\/td><\/tr>
    \n 1er<\/sup> semestre\n 2018<\/strong>\n <\/td>\n 0,89%\n <\/td>\n 3,73%\n <\/td><\/tr>
    \n 2nd\n semestre 2017<\/strong>\n <\/td>\n 0,90%\n <\/td>\n 3,94%\n <\/td><\/tr>
    \n 1er\n semestre 2017<\/strong>\n <\/td>\n 0,90%\n <\/td>\n 4,16%\n <\/td><\/tr>
    \n 2nd\n semestre 2016<\/strong>\n <\/td>\n 0,93%\n <\/td>\n 4,35%\n <\/td><\/tr>
    \n 1er\n semestre 2016<\/strong>\n <\/td>\n 1,01%\n <\/td>\n 4,54%\n <\/td><\/tr><\/tbody><\/table>\n","protected":false},"excerpt":{"rendered":"

    L\u2019arr\u00eat\u00e9 du 15 juin 2020 publie le taux de l\u2019int\u00e9r\u00eat l\u00e9gal pour le second semestre 2020. Il s\u2019\u00e9l\u00e8ve \u00e0 0,84% pour les professionnels et \u00e0 3,11% pour les particuliers. L\u2019utilit\u00e9 du taux d\u2019int\u00e9r\u00eat l\u00e9gal Dans les relations commerciales, le taux d\u2019int\u00e9r\u00eat l\u00e9gal a plusieurs usages. Il peut notamment servir pour d\u00e9terminer le taux de p\u00e9nalit\u00e9 […]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[1544,3],"tags":[1167],"class_list":["post-16124","post","type-post","status-publish","format-quote","hentry","category-banque","category-comptabilite-fiscalite-et-gestion-financiere","tag-taux-dinteret-legal","post_format-post-format-quote"],"acf":[],"yoast_head":"\n2nd semestre 2020 : Taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2020\/06\/29\/2nd-semestre-2020-taux-dinteret-legal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2nd semestre 2020 : Taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019arr\u00eat\u00e9 du 15 juin 2020 publie le taux de l\u2019int\u00e9r\u00eat l\u00e9gal pour le second semestre 2020. Il s\u2019\u00e9l\u00e8ve \u00e0 0,84% pour les professionnels et \u00e0 3,11% pour les particuliers. L\u2019utilit\u00e9 du taux d\u2019int\u00e9r\u00eat l\u00e9gal Dans les relations commerciales, le taux d\u2019int\u00e9r\u00eat l\u00e9gal a plusieurs usages. 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