{"id":60948,"date":"2022-09-20T05:48:00","date_gmt":"2022-09-20T05:48:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cfe-minimum-ou-la-payer\/"},"modified":"2022-09-20T05:48:00","modified_gmt":"2022-09-20T05:48:00","slug":"cfe-minimum-ou-la-payer","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/cfe-minimum-ou-la-payer\/","title":{"rendered":"CFE minimum : o\u00f9 la payer ?"},"content":{"rendered":"<div>\n<h2> CFE minimum : la notion d\u2019\u00ab \u00e9tablissement principal \u00bb \u00e9volue\u2026<\/h2>\n<p>Pour m\u00e9moire, une cotisation minimum est due, en principe, par chaque entreprise redevable de la cotisation fonci\u00e8re des entreprises (CFE) et est \u00e9tablie au lieu du principal \u00e9tablissement.<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, si votre entreprise disposait de plusieurs \u00e9tablissements sur le territoire d\u2019une m\u00eame commune ou situ\u00e9s dans des communes diff\u00e9rentes, cette cotisation minimum \u00e9tait due au lieu du \u00ab principal \u00e9tablissement \u00bb, \u00e0 savoir :<\/p>\n<ul>\n<li>le si\u00e8ge social de l\u2019entreprise ;<\/li>\n<li>ou le lieu de d\u00e9p\u00f4t de la d\u00e9claration annuelle de r\u00e9sultat.<\/li>\n<\/ul>\n<p>Cette r\u00e8gle change quelque peu\u2026 D\u00e9sormais, pour l\u2019administration fiscale, en cas de pluralit\u00e9 d\u2019\u00e9tablissements, votre \u00ab \u00e9tablissement principal \u00bb est :<\/p>\n<ul>\n<li>celui qui r\u00e9alise le chiffre d\u2019affaires le plus important, en cas d\u2019activit\u00e9 commerciale ;<\/li>\n<li>celui o\u00f9 la valeur des objets fabriqu\u00e9s est la plus \u00e9lev\u00e9e, en cas d\u2019activit\u00e9 industrielle ;<\/li>\n<li>celui o\u00f9 sont enregistr\u00e9es les commandes ou le plus gros des commandes en cas de prestations de services.<\/li>\n<\/ul>\n<p>Si votre entreprise exerce une activit\u00e9 dite \u00ab mixte \u00bb, ces m\u00eames r\u00e8gles seront appliqu\u00e9es sur l\u2019activit\u00e9 pr\u00e9pond\u00e9rante.<\/p>\n<p>Pour finir, notez que si vous exercez une activit\u00e9 de remplacement (m\u00e9decin g\u00e9n\u00e9raliste par exemple), l\u2019\u00e9tablissement principal sera celui o\u00f9 vous avez pass\u00e9 le plus de temps au cours de l\u2019ann\u00e9e concern\u00e9e.<\/p>\n<ul>\n<li>Actualit\u00e9 du Bulletin officiel des finances publiques (BOFIP) du 24 ao\u00fbt 2022 : \u00ab CFE \u2013Pr\u00e9cisions sur la d\u00e9finition du principal \u00e9tablissement pour l&rsquo;imposition \u00e0 une cotisation minimum \u2013 Actualisation pour 2022 du bar\u00e8me de fixation de la base minimum \u00bb<\/li>\n<li>BOFIP : BOI-IF-CFE-20-20-40-10<\/li>\n<li>BOFIP : BOI-IF-CFE-20-40-20<\/li>\n<\/ul>\n<p><a title=\"WebLex - CFE minimum : o\u00f9 la payer ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/cfe-minimum-ou-la-payer\" target=\"_blank\" rel=\"noopener\">CFE minimum : o\u00f9 la payer ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Votre entreprise dispose de plusieurs \u00e9tablissements situ\u00e9s dans plusieurs communes diff\u00e9rentes. Question : o\u00f9 devez-vous payer votre cotisation minimum de cotisation fonci\u00e8re des entreprises (CFE) ? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n","protected":false},"featured_media":60949,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,551],"weblex-importer-tag":[547],"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>CFE minimum : o\u00f9 la payer ? | 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\/cfe-minimum-ou-la-payer\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CFE minimum : o\u00f9 la payer ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Votre entreprise dispose de plusieurs \u00e9tablissements situ\u00e9s dans plusieurs communes diff\u00e9rentes. 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