Maître Alexandra GASC MIZIAN

Avocat au barreau de la Drôme

Compétences : Droit fiscal et droit douanier

Barreau : Drôme

Adresse : 9 rue Jules Vernissat 26100 ROMANS SUR ISERE

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Publié le 04/01/2017

Micro : extension à certaines EURL et réduction de la durée de l’option pour le régime réel à une seule année

Article juridique - Droit fiscal et droit douanier

Par Me Alexandra GASC MIZIAN

Micro : extension à certaines EURL et réduction de la durée de l’option pour le régime réel à une seule année

Jusqu’à présent refusé aux EURL devant opter pour le régime réel d’imposition, le régime des micro-entreprises, permettant une taxation forfaitaire du chiffre d’affaires de 70% pour le micro-BNC, 50% pour le micro-BIC est désormais ouvert aux SARL à associé unique : l’EURL. Cette option est possible depuis le 11 décembre 2016.

Par ailleurs, la loi Sapin a modifié le délai d’option pour le régime réel, pour lequel les entreprises n’en relevant pas d’office, devaient exercer une option, valable pour une durée de 2 ans. Désormais les contribuables ayant opté pour le régime réel pourront de nouveau opter pour le régime du micro l’année suivant leur option. La réduction de la durée d’option s’applique pour les options exercées à partir du 1er janvier 2016 et peut ainsi s’appliquer aux options en cours (Loi Sapin II n°2016-1691 du 9 décembre 2016).

L’option pour le régime du micro devra être exercée auprès du SIE avant le 1er février 2017.

Marlène ALONSO et Alexandra GASC-MIZIAN

http://www.cadra.fr/micro-le-micro-bicbnc-est-etendu-a-certaines-eurl-et-la-duree-de-loption-pour-le-regime-reel-est-desormais-dune-seule-annee/