{"id":5080,"date":"2016-02-26T17:12:22","date_gmt":"2016-02-26T16:12:22","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5080"},"modified":"2016-02-25T10:58:48","modified_gmt":"2016-02-25T09:58:48","slug":"micro-entreprise-en-sommeil-allegement-des-obligations-comptables","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/02\/26\/micro-entreprise-en-sommeil-allegement-des-obligations-comptables\/","title":{"rendered":"Micro-entreprise \u00ab en sommeil \u00bb : all\u00e8gement des obligations comptables"},"content":{"rendered":"<p>Les \u00ab\u00a0microentreprises\u00a0\u00bb sont d\u00e9finies comme celles ne d\u00e9passant pas deux des trois seuils suivants :<\/p>\n<ul>\n<li>Bilan : 350.000 \u20ac,<\/li>\n<li>CA : 700.000 \u20ac ,<\/li>\n<li>nombre de salari\u00e9s : 10.<\/li>\n<\/ul>\n<p>L\u2019article 203 de la loi Macron 2015-990 du 6 ao\u00fbt 2015 all\u00e8ge les obligations comptables de certaines de ces micro-entreprises. En l&rsquo;occurrence, les micro-entreprises personnes physiques qui n&#8217;emploient aucun salari\u00e9 et qui ont effectu\u00e9 une inscription de cessation totale et temporaire d\u2019activit\u00e9 au RCS, sont dispens\u00e9es d&rsquo;\u00e9tablir un bilan et un compte de r\u00e9sultat. Cette disposition est d\u00e9taill\u00e9e dans le nouvel article L 123-28-1 du code de commerce.<\/p>\n<p>De plus, les micro-entreprises personnes morales qui n&#8217;emploient aucun salari\u00e9 et qui ont effectu\u00e9 une inscription de cessation totale et temporaire d\u2019activit\u00e9 au RCS, peuvent \u00e9tablir un bilan abr\u00e9g\u00e9 et un compte de r\u00e9sultat abr\u00e9g\u00e9 : cette disposition appara\u00eet dans le nouvel article L 123-28-2 du code de commerce.<\/p>\n<p>Cette d\u00e9rogation n&rsquo;est plus applicable en cas de reprise d&rsquo;activit\u00e9 et au plus tard \u00e0 l\u2019issue du deuxi\u00e8me exercice suivant la date de l\u2019inscription.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les \u00ab\u00a0microentreprises\u00a0\u00bb sont d\u00e9finies comme celles ne d\u00e9passant pas deux des trois seuils suivants : Bilan : 350.000 \u20ac, CA : 700.000 \u20ac , nombre de salari\u00e9s : 10. L\u2019article 203 de la loi Macron 2015-990 du 6 ao\u00fbt 2015 all\u00e8ge les obligations comptables de certaines de ces micro-entreprises. En l&rsquo;occurrence, les micro-entreprises personnes physiques [&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":[3],"tags":[565,887,888],"class_list":["post-5080","post","type-post","status-publish","format-quote","hentry","category-comptabilite-fiscalite-et-gestion-financiere","tag-loi-macron","tag-micro-entreprise","tag-rcs","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>Micro-entreprise \u00ab en sommeil \u00bb : all\u00e8gement des obligations comptables - 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\/2016\/02\/26\/micro-entreprise-en-sommeil-allegement-des-obligations-comptables\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Micro-entreprise \u00ab en sommeil \u00bb : all\u00e8gement des obligations comptables - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les \u00ab\u00a0microentreprises\u00a0\u00bb sont d\u00e9finies comme celles ne d\u00e9passant pas deux des trois seuils suivants : Bilan : 350.000 \u20ac, CA : 700.000 \u20ac , nombre de salari\u00e9s : 10. L\u2019article 203 de la loi Macron 2015-990 du 6 ao\u00fbt 2015 all\u00e8ge les obligations comptables de certaines de ces micro-entreprises. 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