{"id":1850,"date":"2022-08-02T08:00:50","date_gmt":"2022-08-02T06:00:50","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1850"},"modified":"2023-05-09T16:12:43","modified_gmt":"2023-05-09T14:12:43","slug":"nouveaux-delais-d-option-des-contribuables-relevant-du-regime-reel-simplifie-bic","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1850","title":{"rendered":"Nouveaux d\u00e9lais d&rsquo;option des contribuables relevant du r\u00e9gime r\u00e9el simplifi\u00e9 BIC"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1850\" class=\"elementor elementor-1850\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2098b4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2098b4a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e959576\" data-id=\"e959576\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15a62d3 elementor-widget elementor-widget-heading\" data-id=\"15a62d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de juillet 2022 <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea58524 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea58524\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d865fdb\" data-id=\"d865fdb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07c64b4 elementor-widget elementor-widget-heading\" data-id=\"07c64b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s fiscales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ce80f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ce80f9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ab91f2\" data-id=\"8ab91f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc06711 elementor-widget elementor-widget-heading\" data-id=\"cc06711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nouveaux d\u00e9lais d'option des contribuables relevant du r\u00e9gime r\u00e9el simplifi\u00e9 BIC<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b33f2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b33f2e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1dd58e\" data-id=\"e1dd58e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0e95e12 elementor-widget elementor-widget-text-editor\" data-id=\"0e95e12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000045972904\" target=\"_blank\" rel=\"noopener\">D\u00e9cret n\u00b0 2022-942 du 27 juin 2022<\/a><\/p><p><span style=\"font-size: 15px\">Dans la continuit\u00e9 des am\u00e9nagements instaur\u00e9s par la loi de finances 2022 pour les contribuables relevant d\u2019un r\u00e9gime micro BIC, le d\u00e9lai d\u2019option et de renonciation des contribuables relevant du r\u00e9gime r\u00e9el simplifi\u00e9 BIC est modifi\u00e9.<\/span><\/p><p>Il est possible depuis le d\u00e9cret du 27 juin 2022, d\u2019opter, pour les entreprises relevant de plein droit d\u2019un r\u00e9gime simplifi\u00e9 d\u2019imposition, dans le d\u00e9lai de d\u00e9p\u00f4t des d\u00e9clarations au titre des r\u00e9sultats de la p\u00e9riode pr\u00e9c\u00e9dant celle au titre de laquelle l\u2019option s\u2019applique, pour un r\u00e9gime r\u00e9el normal BIC.<\/p><p>En effet, auparavant l\u2019option devait \u00eatre formul\u00e9e avant le 1er f\u00e9vrier de l\u2019ann\u00e9e d\u2019imposition. A compter de ce d\u00e9cret, l\u2019option devra \u00eatre r\u00e9alis\u00e9e lors du d\u00e9p\u00f4t de la d\u00e9claration de r\u00e9sultat 2022, <b>le 3 mai 2023 pour une application du r\u00e9gime r\u00e9el normal BIC en 2023<\/b>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89b359f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89b359f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c38cfe8\" data-id=\"c38cfe8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-837d414 elementor-widget elementor-widget-image\" data-id=\"837d414\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"394\" height=\"305\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2022\/08\/Fiscalite.png\" class=\"attachment-large size-large wp-image-1852\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2022\/08\/Fiscalite.png 394w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2022\/08\/Fiscalite-300x232.png 300w\" sizes=\"(max-width: 394px) 100vw, 394px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de juillet 2022 Actualit\u00e9s fiscales Nouveaux d\u00e9lais d&rsquo;option des contribuables relevant du r\u00e9gime r\u00e9el simplifi\u00e9 BIC D\u00e9cret n\u00b0 2022-942 du 27 juin 2022 Dans la continuit\u00e9 des am\u00e9nagements instaur\u00e9s par la loi de finances 2022 pour les contribuables relevant d\u2019un r\u00e9gime micro BIC, le d\u00e9lai d\u2019option et de renonciation des contribuables relevant [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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