{"id":8781,"date":"2018-01-02T06:00:02","date_gmt":"2018-01-02T04:00:02","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8781"},"modified":"2017-12-31T01:20:08","modified_gmt":"2017-12-30T23:20:08","slug":"premier-semestre-2018-taux-interet-legal","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/","title":{"rendered":"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal"},"content":{"rendered":"<p>L\u2019administration fiscale vient de publier <strong>le taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong> en vigueur pour le <strong>1<sup>er<\/sup> semestre 2018<\/strong> (arr\u00eat\u00e9 du 28 d\u00e9cembre). Pour les cr\u00e9ances envers les professionnels, ce taux s\u2019\u00e9l\u00e8ve \u00e0 0,89% et pour les particuliers \u00e0 3,73%. Dans les 2 cas, le taux continue de diminuer.<\/p>\n<table border=\"1\" width=\"604\">\n<tbody>\n<tr>\n<td style=\"text-align: center\" width=\"201\"><strong>Taux d&rsquo;int\u00e9r\u00eat l\u00e9gal<\/strong><\/td>\n<td style=\"text-align: center\" width=\"201\"><strong>Particuliers <\/strong><\/td>\n<td style=\"text-align: center\" width=\"202\"><strong>Professionnels<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"201\"><strong>1<sup>er<\/sup> semestre 2018<\/strong><\/td>\n<td style=\"text-align: center\" width=\"201\">3,73%<\/td>\n<td style=\"text-align: center\" width=\"202\">0,89%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"201\"><strong>2nd semestre 2017<\/strong><\/td>\n<td style=\"text-align: center\" width=\"201\">3,94%<\/td>\n<td style=\"text-align: center\" width=\"202\">0,90%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"201\"><strong>1er semestre 2017<\/strong><\/td>\n<td style=\"text-align: center\" width=\"201\">4,16%<\/td>\n<td style=\"text-align: center\" width=\"202\">0,90%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"201\"><strong>2nd semestre 2016<\/strong><\/td>\n<td style=\"text-align: center\" width=\"201\">4,35%<\/td>\n<td style=\"text-align: center\" width=\"202\">0,93%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"201\"><strong>1er semestre 2016<\/strong><\/td>\n<td style=\"text-align: center\" width=\"201\">4,54%<\/td>\n<td style=\"text-align: center\" width=\"202\">1,01%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Depuis 2015, ce taux est publi\u00e9 chaque semestre et est diff\u00e9renci\u00e9 pour les personnes physiques pour des besoins autres que professionnels et les autres cr\u00e9ances (professionnels). Il est calcul\u00e9 \u00e0 partir du <strong>dernier taux de refinancement de la BCE<\/strong> et du taux moyen de cr\u00e9dits accord\u00e9s aux soci\u00e9t\u00e9s (pour le taux l\u00e9gal des professionnels) ou au taux moyen de cr\u00e9dits \u00e0 la consommation (pour les particuliers) pour une dur\u00e9e inf\u00e9rieure \u00e0 1 an.<\/p>\n<p>S\u2019agissant des professionnels, le taux d\u2019int\u00e9r\u00eat l\u00e9gal est surtout utilis\u00e9 comme base de calcul des <strong>p\u00e9nalit\u00e9s <\/strong>applicables en cas de <strong>retard de paiement<\/strong> des clients. Ce taux, qui doit obligatoirement appara\u00eetre sur la facture (mention obligatoire), ne peut \u00eatre inf\u00e9rieur \u00e0 3 fois le taux d\u2019int\u00e9r\u00eat l\u00e9gal en vigueur, soit pour le 1<sup>er<\/sup> semestre 2018, \u00e0 <strong>2,67%<\/strong> (0,89% x 3).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale vient de publier le taux d\u2019int\u00e9r\u00eat l\u00e9gal en vigueur pour le 1er semestre 2018 (arr\u00eat\u00e9 du 28 d\u00e9cembre). Pour les cr\u00e9ances envers les professionnels, ce taux s\u2019\u00e9l\u00e8ve \u00e0 0,89% et pour les particuliers \u00e0 3,73%. Dans les 2 cas, le taux continue de diminuer. Taux d&rsquo;int\u00e9r\u00eat l\u00e9gal Particuliers Professionnels 1er semestre 2018 3,73% [&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":[1168,728,1167],"class_list":["post-8781","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-facture","tag-penalites","tag-taux-dinteret-legal","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>Premier semestre 2018 : 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\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale vient de publier le taux d\u2019int\u00e9r\u00eat l\u00e9gal en vigueur pour le 1er semestre 2018 (arr\u00eat\u00e9 du 28 d\u00e9cembre). Pour les cr\u00e9ances envers les professionnels, ce taux s\u2019\u00e9l\u00e8ve \u00e0 0,89% et pour les particuliers \u00e0 3,73%. Dans les 2 cas, le taux continue de diminuer. Taux d&rsquo;int\u00e9r\u00eat l\u00e9gal Particuliers Professionnels 1er semestre 2018 3,73% [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-02T04:00:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-12-30T23:20:08+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\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/\",\"name\":\"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2018-01-02T04:00:02+00:00\",\"dateModified\":\"2017-12-30T23:20:08+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal\"}]},{\"@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":"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal - 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\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/","og_locale":"fr_FR","og_type":"article","og_title":"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO","og_description":"L\u2019administration fiscale vient de publier le taux d\u2019int\u00e9r\u00eat l\u00e9gal en vigueur pour le 1er semestre 2018 (arr\u00eat\u00e9 du 28 d\u00e9cembre). Pour les cr\u00e9ances envers les professionnels, ce taux s\u2019\u00e9l\u00e8ve \u00e0 0,89% et pour les particuliers \u00e0 3,73%. Dans les 2 cas, le taux continue de diminuer. Taux d&rsquo;int\u00e9r\u00eat l\u00e9gal Particuliers Professionnels 1er semestre 2018 3,73% [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/","og_site_name":"Le Blog GERESO","article_published_time":"2018-01-02T04:00:02+00:00","article_modified_time":"2017-12-30T23:20:08+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\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/","url":"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/","name":"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2018-01-02T04:00:02+00:00","dateModified":"2017-12-30T23:20:08+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2018\/01\/02\/premier-semestre-2018-taux-interet-legal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"Premier semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal"}]},{"@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\/8781","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=8781"}],"version-history":[{"count":2,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/8781\/revisions"}],"predecessor-version":[{"id":8783,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/8781\/revisions\/8783"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=8781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=8781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=8781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}