{"id":39100,"date":"2024-01-24T17:15:06","date_gmt":"2024-01-24T15:15:06","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=39100"},"modified":"2024-01-24T17:15:09","modified_gmt":"2024-01-24T15:15:09","slug":"plfss-2024-entreprises-etrangeres-sans-etablissement-france","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2024\/01\/24\/plfss-2024-entreprises-etrangeres-sans-etablissement-france\/","title":{"rendered":"PLFSS 2024\u00a0: Obligations d\u00e9claratives des entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Pr\u00e9sent\u00e9 en conseil des ministres le 27\u00a0septembre\u00a02023, le projet de loi de financement de la S\u00e9curit\u00e9 sociale (PLFSS) pour 2024 pr\u00e9voit de supprimer la possibilit\u00e9 pour les entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France de d\u00e9signer un repr\u00e9sentant r\u00e9sidant sur le territoire fran\u00e7ais pour effectuer leurs obligations relatives aux d\u00e9clarations et versements des cotisations sociales.<\/p>\n\n\n\n<h2 style=\"color:#D10016\">Possibilit\u00e9 de d\u00e9signer un repr\u00e9sentant r\u00e9sidant en France<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019employeur \u00e9tranger dont l\u2019entreprise ne comporte pas d\u2019\u00e9tablissement en France remplit ses obligations relatives aux d\u00e9clarations et versements de cotisations sociales auxquelles il est tenu au titre de l\u2019emploi de personnel salari\u00e9 aupr\u00e8s d\u2019un organisme de recouvrement unique, l\u2019Urssaf Service firmes \u00e9trang\u00e8res.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour remplir ses obligations, il peut <strong>d\u00e9signer un repr\u00e9sentant r\u00e9sidant en France<\/strong> qui est personnellement <strong>responsable des op\u00e9rations d\u00e9claratives et du versement des sommes dues<\/strong>. Ce repr\u00e9sentant peut \u00eatre un tiers \u00e0 l\u2019entreprise ou l\u2019un de ses salari\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036390627\" target=\"_blank\" rel=\"noreferrer noopener\">Code de la S\u00e9curit\u00e9 sociale article L.&nbsp;243-1-2<\/a><\/em><\/p>\n\n\n\n<h2 style=\"color:#D10016\">Le guichet unique \u00e9lectronique des formalit\u00e9s d\u2019entreprise<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La mise en place du guichet unique \u00e9lectronique des formalit\u00e9s des entreprises depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02023 (<em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000038595879\" target=\"_blank\" rel=\"noreferrer noopener\">Code de commerce article L.\u00a0123-33<\/a><\/em>) permet d\u00e9sormais \u00e0 ces entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France d\u2019effectuer leurs formalit\u00e9s de cr\u00e9ation, de modification et de cessation de mani\u00e8re simple et d\u00e9mat\u00e9rialis\u00e9e. Le recours \u00e0 un repr\u00e9sentant social en France appara\u00eet par cons\u00e9quent moins pertinent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le PLFSS 2024 pr\u00e9voit de ce fait de supprimer l\u2019option ouverte aux entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France de d\u00e9signer un <strong>repr\u00e9sentant<\/strong> r\u00e9sidant sur le territoire fran\u00e7ais pour effectuer les op\u00e9rations d\u00e9claratives et le versement des sommes dues au titre des contributions et cotisations sociales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/16\/textes\/l16b1682_projet-loi#D_Article_8\" target=\"_blank\" rel=\"noreferrer noopener\">Projet de loi, article&nbsp;8, I, 7\u00b0<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises \u00e9trang\u00e8res devront <strong>s\u2019inscrire aupr\u00e8s du guichet unique \u00e9lectronique<\/strong> pour pouvoir se conformer \u00e0 leurs obligations sociales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette mesure devrait entrer <strong>en vigueur le 1<sup>er<\/sup>&nbsp;mars&nbsp;2024<\/strong> (<em>Projet de loi, article&nbsp;8, X, 1\u00b0<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Projet de loi de financement de la S\u00e9curit\u00e9 sociale pour 2024 adopt\u00e9 en conseil des ministres le 27&nbsp;septembre&nbsp;2023 (article&nbsp;8, I, 7\u00b0 et X, 1\u00b0)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00e9sent\u00e9 en conseil des ministres le 27\u00a0septembre\u00a02023, le projet de loi de financement de la S\u00e9curit\u00e9 sociale (PLFSS) pour 2024 pr\u00e9voit de supprimer la possibilit\u00e9 pour les entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France de d\u00e9signer un repr\u00e9sentant r\u00e9sidant sur le territoire fran\u00e7ais pour effectuer leurs obligations relatives aux d\u00e9clarations et versements des cotisations sociales. Possibilit\u00e9 [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,8],"tags":[],"class_list":["post-39100","post","type-post","status-publish","format-quote","hentry","category-actualites","category-paie-et-administration-du-personnel","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>PLFSS 2024\u00a0: Obligations d\u00e9claratives des entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France - 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\/2024\/01\/24\/plfss-2024-entreprises-etrangeres-sans-etablissement-france\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PLFSS 2024\u00a0: Obligations d\u00e9claratives des entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Pr\u00e9sent\u00e9 en conseil des ministres le 27\u00a0septembre\u00a02023, le projet de loi de financement de la S\u00e9curit\u00e9 sociale (PLFSS) pour 2024 pr\u00e9voit de supprimer la possibilit\u00e9 pour les entreprises \u00e9trang\u00e8res sans \u00e9tablissement en France de d\u00e9signer un repr\u00e9sentant r\u00e9sidant sur le territoire fran\u00e7ais pour effectuer leurs obligations relatives aux d\u00e9clarations et versements des cotisations sociales. 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