{"id":59357,"date":"2020-01-30T00:23:00","date_gmt":"2020-01-30T00:23:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/"},"modified":"2020-01-30T00:23:00","modified_gmt":"2020-01-30T00:23:00","slug":"factures-impayees-pas-de-reglement-pas-dimpot","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/","title":{"rendered":"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ?"},"content":{"rendered":"<div class=\"quizz\">\n<div class=\"question-quizz\">\n<p>Petite question du jour :<\/p>\n<p>A la cl\u00f4ture de mon exercice comptable, je me suis aper\u00e7u qu&rsquo;un client avait 3 mois d&rsquo;impay\u00e9s.<\/p>\n<p>M\u00eame si je n&rsquo;ai pas encaiss\u00e9 ces sommes, il s&rsquo;agit tout de m\u00eame de chiffre d&rsquo;affaires qui va \u00eatre impos\u00e9.<\/p>\n<p>Parce que je risque de ne jamais \u00eatre pay\u00e9, est-ce que je peux \u00e9viter de payer de l&rsquo;imp\u00f4t et anticiper la perte probable en constituant une provision ?<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\">Oui<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\">La r\u00e9ponse n&rsquo;est pas toujours celle que l&rsquo;on croit&#8230;<\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/> <span class=\"reponse-b\">Non<\/span><br \/>Dans le cas o\u00f9 une facture n\u2019est pas pay\u00e9e \u00e0 la cl\u00f4ture d\u2019un exercice comptable, il faudra tout de m\u00eame la prendre en compte dans vos produits imposables, puisqu\u2019elle est \u00ab certaine dans son principe et dans son montant \u00bb.<\/p>\n<p>Dans certains cas, il est possible d\u2019att\u00e9nuer, comptablement et fiscalement, cette difficult\u00e9 en constituant une provision qui est ensuite d\u00e9ductible du r\u00e9sultat imposable, toutes conditions par ailleurs remplies.<\/p>\n<p>Parmi ces conditions, il faut notamment que la perte provisionn\u00e9e soit probable, c&rsquo;est-\u00e0-dire que vous devez prouver non seulement l&rsquo;existence d&rsquo;un impay\u00e9, mais aussi que vous avez pris toutes les mesures n\u00e9cessaires pour recouvrer les sommes qui vous sont dues (lettres de relance, mise en demeure, etc.) : il n&rsquo;est  pas possible de provisionner un simple d\u00e9faut de paiement, comme c&rsquo;est le cas ici.<\/p><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Petite question du jour :<\/p>\n<p>A la cl\u00f4ture de mon exercice comptable, je me suis aper\u00e7u qu&rsquo;un client avait 3 mois d&rsquo;impay\u00e9s.<\/p>\n<p>M\u00eame si je n&rsquo;ai pas encaiss\u00e9 ces sommes, il s&rsquo;agit tout de m\u00eame de chiffre d&rsquo;affaires qui va \u00eatre impos\u00e9.<\/p>\n<p>Parce que je risque de ne jamais \u00eatre pay\u00e9, est-ce que je peux \u00e9viter de payer de l&rsquo;imp\u00f4t et anticiper la perte probable en constituant une provision ?<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[556],"weblex-importer-tag":[555],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ? | Groupe Excel<\/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:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Petite question du jour :A la cl\u00f4ture de mon exercice comptable, je me suis aper\u00e7u qu&#039;un client avait 3 mois d&#039;impay\u00e9s.M\u00eame si je n&#039;ai pas encaiss\u00e9 ces sommes, il s&#039;agit tout de m\u00eame de chiffre d&#039;affaires qui va \u00eatre impos\u00e9.Parce que je risque de ne jamais \u00eatre pay\u00e9, est-ce que je peux \u00e9viter de payer de l&#039;imp\u00f4t et anticiper la perte probable en constituant une provision ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/\" \/>\n<meta property=\"og:site_name\" content=\"Groupe Excel\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal\" \/>\n<meta property=\"og:image\" content=\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2021\/05\/logo-fonce-avec-baseline-01.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1920\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/\",\"url\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/\",\"name\":\"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ? | Groupe Excel\",\"isPartOf\":{\"@id\":\"https:\/\/groupe-excel.fr\/#website\"},\"datePublished\":\"2020-01-30T00:23:00+00:00\",\"dateModified\":\"2020-01-30T00:23:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/groupe-excel.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Articles\",\"item\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/groupe-excel.fr\/#website\",\"url\":\"https:\/\/groupe-excel.fr\/\",\"name\":\"Groupe Excel\",\"description\":\"One+Number\",\"publisher\":{\"@id\":\"https:\/\/groupe-excel.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/groupe-excel.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/groupe-excel.fr\/#organization\",\"name\":\"Groupe Excel\",\"url\":\"https:\/\/groupe-excel.fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png\",\"contentUrl\":\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png\",\"width\":380,\"height\":88,\"caption\":\"Groupe Excel\"},\"image\":{\"@id\":\"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/12636632\",\"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ? | Groupe Excel","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:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/","og_locale":"fr_FR","og_type":"article","og_title":"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ? | Groupe Excel","og_description":"Petite question du jour :A la cl\u00f4ture de mon exercice comptable, je me suis aper\u00e7u qu'un client avait 3 mois d'impay\u00e9s.M\u00eame si je n'ai pas encaiss\u00e9 ces sommes, il s'agit tout de m\u00eame de chiffre d'affaires qui va \u00eatre impos\u00e9.Parce que je risque de ne jamais \u00eatre pay\u00e9, est-ce que je peux \u00e9viter de payer de l'imp\u00f4t et anticiper la perte probable en constituant une provision ?","og_url":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/","og_site_name":"Groupe Excel","article_publisher":"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal","og_image":[{"width":1920,"height":1920,"url":"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2021\/05\/logo-fonce-avec-baseline-01.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/","url":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/","name":"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ? | Groupe Excel","isPartOf":{"@id":"https:\/\/groupe-excel.fr\/#website"},"datePublished":"2020-01-30T00:23:00+00:00","dateModified":"2020-01-30T00:23:00+00:00","breadcrumb":{"@id":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/factures-impayees-pas-de-reglement-pas-dimpot\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/groupe-excel.fr\/"},{"@type":"ListItem","position":2,"name":"Articles","item":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/"},{"@type":"ListItem","position":3,"name":"Factures impay\u00e9es : pas de r\u00e8glement, pas d&#039;imp\u00f4t ?"}]},{"@type":"WebSite","@id":"https:\/\/groupe-excel.fr\/#website","url":"https:\/\/groupe-excel.fr\/","name":"Groupe Excel","description":"One+Number","publisher":{"@id":"https:\/\/groupe-excel.fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/groupe-excel.fr\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/groupe-excel.fr\/#organization","name":"Groupe Excel","url":"https:\/\/groupe-excel.fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/","url":"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png","contentUrl":"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png","width":380,"height":88,"caption":"Groupe Excel"},"image":{"@id":"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/12636632","https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal"]}]}},"_links":{"self":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-post\/59357"}],"collection":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/media?parent=59357"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-activity?post=59357"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-category?post=59357"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-tag?post=59357"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/groupe-excel.fr\/wp-json\/wp\/v2\/weblex-importer-keyword?post=59357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}