{"id":17282,"date":"2020-09-24T19:55:22","date_gmt":"2020-09-24T17:55:22","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=17282"},"modified":"2020-09-24T19:58:18","modified_gmt":"2020-09-24T17:58:18","slug":"tpe-et-pme-impots-echelonnes-sur-3-ans","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/","title":{"rendered":"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans"},"content":{"rendered":"\n<p>Pour faire face aux difficult\u00e9s financi\u00e8res des <strong>TPE et PME<\/strong> face \u00e0 la crise sanitaire, le <strong><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000042215887\/\">d\u00e9cret<\/a><\/strong><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000042215887\/\"> n\u00b02020-987 du 6 ao\u00fbt 2020<\/a> pr\u00e9voit un \u00e9chelonnement possible des <strong>dettes fiscales<\/strong> sur une dur\u00e9e pouvant atteindre <strong>36 mois<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Un d\u00e9lai\npour les PME<\/strong><\/h2>\n\n\n\n<p>Afin de soutenir la tr\u00e9sorerie des\nTPE et PME dont beaucoup ont souffert de la crise sanitaire provoqu\u00e9e par la\npropagation du Covid-19, le Gouvernement a instaur\u00e9 un m\u00e9canisme d\u2019<strong>\u00e9talement<\/strong>\ndu paiement des imp\u00f4ts dus.<\/p>\n\n\n\n<p>Sont\nvis\u00e9es par ces dispositions, les <strong>PME au sens communaut<\/strong>aire (appartenant\nou non \u00e0 un groupe int\u00e9gr\u00e9 fiscalement) c\u2019est-\u00e0-dire&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>dont le <strong>chiffre\nd\u2019affaires<\/strong> n\u2019exc\u00e8de pas 50 millions \u20ac ou dont le total du <strong>bilan<\/strong> n\u2019exc\u00e8de\npas 43 millions \u20ac<\/li><li>et dont l\u2019<strong>effectif<\/strong>\nn\u2019exc\u00e8de pas 250 salari\u00e9s.<\/li><\/ul>\n\n\n\n<p>L\u2019\u00e9chelonnement\nest ouvert aux soci\u00e9t\u00e9s et entreprises individuelles&nbsp;(artisans, commer\u00e7ants,\nprofessions lib\u00e9rales et autres agents \u00e9conomiques)&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>ayant\nd\u00e9marr\u00e9 leur activit\u00e9 au plus tard le <strong>31 d\u00e9cembre 2019<\/strong><\/li><li>\u00e0 jour de\nleurs obligations fiscales d\u00e9claratives \u00e0 la date de leur demande<\/li><li>attestant\nsur l\u2019honneur avoir sollicit\u00e9 aupr\u00e8s de leurs cr\u00e9anciers priv\u00e9s un <strong>\u00e9talement\nde paiement <\/strong>ou des facilit\u00e9s de financement suppl\u00e9mentaires, \u00e0 l\u2019exclusion\ndes PGE (pr\u00eats garantis par l\u2019\u00c9tat) et dont la date d\u2019\u00e9ch\u00e9ance de paiement est\nintervenue entre le <strong>1<\/strong><strong>er&nbsp;mars et le 31&nbsp;mai&nbsp;2020<\/strong>.<\/li><\/ul>\n\n\n\n<p>La dur\u00e9e d\u2019\u00e9chelonnement est fix\u00e9e\npar l\u2019administration fiscale en fonction du montant des dettes fiscales et\nsociales. L\u2019\u00e9talement peut s\u2019\u00e9taler de quelques mois \u00e0 <strong>3 ans<\/strong>. Pour un\n\u00e9chelonnement sup\u00e9rieur \u00e0 12 mois, des <strong>garanties <\/strong>devront \u00eatre fournies (caution,\nhypoth\u00e8que ou nantissement).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les imp\u00f4ts concern\u00e9s<\/strong><\/h2>\n\n\n\n<p>Le dispositif d\u2019\u00e9talement des\ndettes fiscales concerne&nbsp;: <\/p>\n\n\n\n<p>&#8211; la <strong>TVA et le pr\u00e9l\u00e8vement \u00e0 la source<\/strong> dus au titre des mois de\nf\u00e9vrier, mars et avril&nbsp;2020 (sommes dues respectivement en mars, avril et\nmai&nbsp;2020)&nbsp;<\/p>\n\n\n\n<p>&#8211; des <strong>soldes d\u2019IS<\/strong> (imp\u00f4t sur les soci\u00e9t\u00e9s) et de <strong>CVAE<\/strong> (cotisation\nsur la valeur ajout\u00e9e des entreprises), qui devaient \u00eatre vers\u00e9s entre mars et\nmai&nbsp;2020 et dont la date de paiement a \u00e9t\u00e9 report\u00e9e.<\/p>\n\n\n\n<p><br> Les PME souhaitant b\u00e9n\u00e9ficier du dispositif ont jusqu\u2019au <strong>31 d\u00e9cembre 2020<\/strong> pour adresser le <a href=\"https:\/\/www.economie.gouv.fr\/files\/files\/directions_services\/covid19-soutien-entreprises\/20200812_demande_plan_reglement_covid-19.odt\">formulaire<\/a> de demande par leur messagerie s\u00e9curis\u00e9e de l\u2019espace professionnel du site impots.gouv.fr. La demande peut \u00e9galement \u00eatre envoy\u00e9e par courrier ou email au SIE (service des imp\u00f4ts aux entreprises) comp\u00e9tent.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour faire face aux difficult\u00e9s financi\u00e8res des TPE et PME face \u00e0 la crise sanitaire, le d\u00e9cret n\u00b02020-987 du 6 ao\u00fbt 2020 pr\u00e9voit un \u00e9chelonnement possible des dettes fiscales sur une dur\u00e9e pouvant atteindre 36 mois. Un d\u00e9lai pour les PME Afin de soutenir la tr\u00e9sorerie des TPE et PME dont beaucoup ont souffert de [&hellip;]<\/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":[12,3],"tags":[1102,874,1044,1047],"class_list":["post-17282","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-cvae","tag-impot-sur-les-societes","tag-prelevement-a-la-source","tag-tva","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans - 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\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Pour faire face aux difficult\u00e9s financi\u00e8res des TPE et PME face \u00e0 la crise sanitaire, le d\u00e9cret n\u00b02020-987 du 6 ao\u00fbt 2020 pr\u00e9voit un \u00e9chelonnement possible des dettes fiscales sur une dur\u00e9e pouvant atteindre 36 mois. Un d\u00e9lai pour les PME Afin de soutenir la tr\u00e9sorerie des TPE et PME dont beaucoup ont souffert de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-24T17:55:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-24T17:58:18+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/\",\"name\":\"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2020-09-24T17:55:22+00:00\",\"dateModified\":\"2020-09-24T17:58:18+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.\",\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/","og_locale":"fr_FR","og_type":"article","og_title":"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans - Le Blog GERESO","og_description":"Pour faire face aux difficult\u00e9s financi\u00e8res des TPE et PME face \u00e0 la crise sanitaire, le d\u00e9cret n\u00b02020-987 du 6 ao\u00fbt 2020 pr\u00e9voit un \u00e9chelonnement possible des dettes fiscales sur une dur\u00e9e pouvant atteindre 36 mois. Un d\u00e9lai pour les PME Afin de soutenir la tr\u00e9sorerie des TPE et PME dont beaucoup ont souffert de [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/","og_site_name":"Le Blog GERESO","article_published_time":"2020-09-24T17:55:22+00:00","article_modified_time":"2020-09-24T17:58:18+00:00","author":"Damien P\u00e9an","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/","url":"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/","name":"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2020-09-24T17:55:22+00:00","dateModified":"2020-09-24T17:58:18+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2020\/09\/24\/tpe-et-pme-impots-echelonnes-sur-3-ans\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"TPE et PME : imp\u00f4ts \u00e9chelonn\u00e9s sur 3 ans"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l&#039;actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d","name":"Damien P\u00e9an","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","caption":"Damien P\u00e9an"},"description":"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.","url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/17282","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=17282"}],"version-history":[{"count":1,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/17282\/revisions"}],"predecessor-version":[{"id":17283,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/17282\/revisions\/17283"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=17282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=17282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=17282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}