[{"data":1,"prerenderedAt":3273},["ShallowReactive",2],{"fr-blog/liasse-fiscale":3,"fr-global-content":1187,"fr-article-global-content":2526,"fr-blog-article-more-articles-213435272":2781},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":1174,"full_slug":1175,"sort_by_date":52,"position":1176,"tag_list":1177,"is_startpage":29,"parent_id":1178,"meta_data":52,"group_id":1179,"first_published_at":1180,"release_id":52,"lang":58,"path":52,"alternates":1181,"default_full_slug":1182,"translated_slugs":1183},"Liasse fiscale : guide et réflexions pratiques à l’usage des DAF de PME","2022-11-02T17:58:16.260Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:47.751Z",213435272,"92a3a237-0d51-4919-b545-c547f789411e",{"_uid":11,"roles":12,"title":4,"author":13,"topics":68,"content":100,"noIndex":29,"category":1068,"language":1094,"component":1081,"heroMedia":1095,"sidebarCta":1102,"publishedAt":1103,"readingTime":1104,"redirectUrl":23,"listingImage":1105,"metaDescription":23,"componentsAfterTheArticle":1106},"d0c5564f-dd92-40d3-9ec4-b078f1b08b57",[],{"name":14,"created_at":15,"published_at":6,"updated_at":16,"id":17,"uuid":18,"content":19,"slug":50,"full_slug":51,"sort_by_date":52,"position":53,"tag_list":54,"is_startpage":29,"parent_id":55,"meta_data":52,"group_id":56,"first_published_at":57,"release_id":52,"lang":58,"path":52,"alternates":59,"default_full_slug":60,"translated_slugs":61,"_stopResolving":67},"Laurence Kermorgant","2022-10-19T17:43:32.473Z","2026-03-12T10:47:22.250Z",206167982,"ad5e9865-33b0-4e4f-87fb-87854da52c85",{"_uid":20,"name":14,"links":21,"picture":36,"lastName":38,"component":39,"firstName":40,"description":41},"7b6af6e6-4cef-414b-b406-e7f20b9f0876",[22],{"tag":23,"_uid":24,"icon":25,"link":30,"type":23,"label":23,"style":34,"component":35,"onClickEvent":23,"openInANewTab":29,"horizontalFill":29},"","fc35f0d4-4b24-4a61-9b3e-74da38f7994c",{"id":26,"alt":23,"name":23,"focus":23,"title":23,"filename":27,"copyright":23,"fieldtype":28,"is_external_url":29},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":23,"url":31,"linktype":32,"fieldtype":33,"cached_url":31},"https://www.linkedin.com/in/laurence-kermorgant-5018a52/","url","multilink","primary","cta",{"alt":37,"name":23,"focus":23,"title":23,"filename":37,"copyright":23,"fieldtype":28,"is_external_url":29},"https://a.storyblok.com/f/146026/433x433/c873863fcb/laurence-kermorgant.jpeg","Kermorgant","author","Laurence",{"type":42,"content":43},"doc",[44],{"type":45,"content":46},"paragraph",[47],{"text":48,"type":49},"Laurence Kermorgant est rédactrice web SEO. Diplômée d'expertise comptable, Laurence a 30 ans d'expérience professionnelle dans les métiers de la banque, du commissariat aux comptes et de la finance d'entreprise. Elle a exercé principalement dans les secteurs de l'agroalimentaire et de la métallurgie, tant dans des PME françaises que des groupes anglo-saxons et américains.","text","laurence-kermorgant","fr/blog/author/laurence-kermorgant",null,-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z","fr",[],"blog/author/laurence-kermorgant",[62,63,65],{"path":60,"name":52,"lang":58,"published":52},{"path":60,"name":52,"lang":64,"published":52},"de",{"path":60,"name":52,"lang":66,"published":52},"es",true,[69],{"name":70,"created_at":71,"published_at":72,"updated_at":73,"id":74,"uuid":75,"content":76,"slug":87,"full_slug":88,"sort_by_date":52,"position":89,"tag_list":90,"is_startpage":29,"parent_id":91,"meta_data":52,"group_id":92,"first_published_at":93,"release_id":52,"lang":58,"path":52,"alternates":94,"default_full_slug":95,"translated_slugs":96,"_stopResolving":67},"Comptabilité","2022-10-19T17:57:49.664Z","2026-09-29T09:14:36.752Z","2026-09-29T09:14:36.770Z",206171401,"d0994ca0-a555-425e-b68f-d17b0657cfdb",{"seo":77,"_uid":85,"name":70,"component":86},[78],{"_uid":79,"noIndex":29,"component":80,"metaFields":81},"003e6fa5-f394-4f34-9194-17a60fb3b7c7","seo",{"_uid":82,"plugin":83,"description":84},"2934225d-3f1b-4f90-b7af-65d9bdf88844","meta-fields","Comptabilite et finance d'entreprise : rapprochements, clotures et comment simplifier le lien entre depenses et comptabilite.","1dc6497e-1135-45e9-a2c6-426facc382ba","tag","comptabilite","fr/blog/topic/comptabilite",-50,[],176456153,"0cd4ad6e-957d-466c-ad0c-f730e74c8b7a","2022-11-02T15:24:55.833Z",[],"blog/topic/comptabilite",[97,98,99],{"path":95,"name":52,"lang":58,"published":52},{"path":95,"name":52,"lang":64,"published":52},{"path":95,"name":52,"lang":66,"published":52},{"type":42,"content":101},[102,108,121,133,139,150,160,170,176,188,194,206,211,223,229,249,254,266,286,292,297,309,329,334,346,351,369,379,384,402,428,439,444,456,460,470,475,486,491,496,501,512,517,527,537,542,553,558,569,599,610,633,638,656,667,690,701,706,717,722,733,738,749,761,765,777,786,791,803,808,820,832,837,849,854,873,878,890,895,907,912,924,936,941,953,958,970,982,987,999,1004,1016,1043,1048,1060],{"type":45,"attrs":103,"content":105},{"textAlign":52,"key":104},"p-0",[106],{"text":107,"type":49},"La liasse fiscale d’une entreprise fait partie des tâches incontournables pour toute direction financière. Elle clôture en quelque sorte l’exercice comptable au moment où tout DAF souhaite tourner la page et se consacrer à de nouveaux sujets. Il convient de prendre garde toutefois à son élaboration correcte et dans les délais, vu les risques et enjeux.",{"type":45,"attrs":109,"content":111},{"textAlign":52,"key":110},"p-1",[112,114,119],{"text":113,"type":49},"Ce guide destiné aux directeurs financiers de PME aborde tous les aspects de ",{"text":115,"type":49,"marks":116},"la liasse fiscale",[117],{"type":118},"bold",{"text":120,"type":49},". Détaillons successivement les règles générales à connaître, les trucs et astuces pour une préparation idéale ainsi que les moyens de l’optimiser.",{"type":45,"attrs":122,"content":123},{"textAlign":52},[124],{"type":125,"attrs":126},"blok",{"id":127,"body":128},"1e9b2aaa-fb05-4a14-add1-c719ead55988",[129],{"_uid":130,"html":131,"component":132},"3cb2c5f1-01a9-4398-9c1b-c0a5eede7425","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-a4dd43c7-59be-4d5a-a01e-67afcc70cedc\">\u003Cspan class=\"hs-cta-node hs-cta-a4dd43c7-59be-4d5a-a01e-67afcc70cedc\" id=\"hs-cta-a4dd43c7-59be-4d5a-a01e-67afcc70cedc\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/a4dd43c7-59be-4d5a-a01e-67afcc70cedc\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-a4dd43c7-59be-4d5a-a01e-67afcc70cedc\" style=\"border-width:0px;\" height=\"1280\" width=\"2560\" src=\"https://no-cache.hubspot.com/cta/default/2694209/a4dd43c7-59be-4d5a-a01e-67afcc70cedc.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'a4dd43c7-59be-4d5a-a01e-67afcc70cedc', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":45,"attrs":134,"content":136},{"textAlign":52,"key":135},"p-2",[137],{"text":138,"type":49},"SOMMAIRE :",{"type":45,"attrs":140,"content":142},{"textAlign":52,"key":141},"p-3",[143],{"text":144,"type":49,"marks":145},"1 - Liasse fiscale : l’essentiel à connaître",[146],{"type":147,"attrs":148},"link",{"href":149,"uuid":52,"anchor":52,"target":52,"linktype":32},"#a",{"type":45,"attrs":151,"content":153},{"textAlign":52,"key":152},"p-4",[154],{"text":155,"type":49,"marks":156},"2 - Liasse fiscale : trucs et astuces pour la préparer correctement",[157],{"type":147,"attrs":158},{"href":159,"uuid":52,"anchor":52,"target":52,"linktype":32},"#b",{"type":45,"attrs":161,"content":163},{"textAlign":52,"key":162},"p-5",[164],{"text":165,"type":49,"marks":166},"3 - Comment optimiser la liasse fiscale de votre entreprise ?",[167],{"type":147,"attrs":168},{"href":169,"uuid":52,"anchor":52,"target":52,"linktype":32},"#c",{"type":171,"attrs":172,"content":174},"heading",{"level":173,"textAlign":52},2,[175],{"text":144,"type":49},{"type":45,"attrs":177,"content":179},{"textAlign":52,"key":178},"p-6",[180,182,186],{"text":181,"type":49},"Quelle que soit la structure juridique, sauf les microentreprises, le régime ou la catégorie d’imposition, la déclaration d’impôt comprend un imprimé Cerfa et une batterie de tableaux annexes. Cet ensemble appelé liasse fiscale s’établit annuellement selon un calendrier et des objectifs précis. Faisons le point sur les ",{"text":183,"type":49,"marks":184},"règles à maîtriser",[185],{"type":118},{"text":187,"type":49},".",{"type":171,"attrs":189,"content":191},{"level":190,"textAlign":52},3,[192],{"text":193,"type":49},"1.1- À quoi sert une liasse fiscale ?",{"type":45,"attrs":195,"content":197},{"textAlign":52,"key":196},"p-7",[198,200,204],{"text":199,"type":49},"Destinée tout d’abord à l’administration fiscale, cette déclaration constitue le support du calcul pour l’impôt sur le revenu ou l’impôt société. C’est le reflet du bilan et du compte de résultat de l’exercice, assortis d’annexes dont la ",{"text":201,"type":49,"marks":202},"table de passage entre résultat comptable et résultat fiscal",[203],{"type":118},{"text":205,"type":49},". Ce document se communique aussi à des tiers, banques, compagnies d’assurance crédit ou agences de notation financière.",{"type":171,"attrs":207,"content":208},{"level":190,"textAlign":52},[209],{"text":210,"type":49},"1.2 - Quels sont les différents types de liasse fiscale en entreprise ?",{"type":45,"attrs":212,"content":214},{"textAlign":52,"key":213},"p-8",[215,217,221],{"text":216,"type":49},"Dans toute liasse fiscale, vous trouvez la ",{"text":218,"type":49,"marks":219},"déclaration de résultat",[220],{"type":118},{"text":222,"type":49},", un feuillet de synthèse, ainsi qu’un ensemble de tableaux annexes. Selon le régime d’imposition, la présentation et la numérotation des formulaires Cerfa varient.",{"type":171,"attrs":224,"content":226},{"level":225,"textAlign":52},4,[227],{"text":228,"type":49},"a - Différence entre les régimes d’imposition IS et IR",{"type":45,"attrs":230,"content":232},{"textAlign":52,"key":231},"p-9",[233,235,239,241,248],{"text":234,"type":49},"Pour l’entreprise soumise à l’impôt société (IS), la liasse fiscale correspond à la ",{"text":236,"type":49,"marks":237},"déclaration 2065 accompagnée de ses tableaux annexes",[238],{"type":118},{"text":240,"type":49},". Pour celle imposée à l’impôt sur le revenu (IR), en cas de catégorie BNC (bénéfices non commerciaux) c’est le formulaire 2035-SD qui s’applique. Enfin, pour des bénéfices industriels et commerciaux (BIC) imposés à l’IR, la déclaration fiscale s’effectue avec le ",{"text":242,"type":49,"marks":243},"formulaire 2031-SD",[244],{"type":147,"attrs":245},{"href":246,"uuid":52,"anchor":52,"target":247,"linktype":32},"https://www.impots.gouv.fr/formulaire/2031-sd/impot-sur-le-revenu","_self",{"text":187,"type":49},{"type":171,"attrs":250,"content":251},{"level":225,"textAlign":52},[252],{"text":253,"type":49},"b - Imposition au régime réel simplifié (RSI) ou réel normal (RN)",{"type":45,"attrs":255,"content":257},{"textAlign":52,"key":256},"p-10",[258,260,264],{"text":259,"type":49},"Le contenu de la liasse fiscale, notamment les annexes, varie selon le régime réel applicable. Nous vous rappelons les ",{"text":261,"type":49,"marks":262},"seuils et plafonds de chiffre d’affaires qui correspondent au RSI",[263],{"type":118},{"text":265,"type":49}," :",{"type":267,"content":268},"bullet_list",[269,278],{"type":270,"content":271},"list_item",[272],{"type":45,"attrs":273,"content":275},{"textAlign":52,"key":274},"p-11",[276],{"text":277,"type":49},"entre 176 200 € et 818 000 € pour les activités commerciales et de fourniture de logements ;",{"type":270,"content":279},[280],{"type":45,"attrs":281,"content":283},{"textAlign":52,"key":282},"p-12",[284],{"text":285,"type":49},"entre 72 600 € et 247 000 € pour les prestations de services.",{"type":45,"attrs":287,"content":289},{"textAlign":52,"key":288},"p-13",[290],{"text":291,"type":49},"Au-dessous, c’est le régime microfiscal qui s’applique. Au-delà, intervient le régime réel normal.",{"type":171,"attrs":293,"content":294},{"level":225,"textAlign":52},[295],{"text":296,"type":49},"c - Cas de l’intégration fiscale",{"type":45,"attrs":298,"content":300},{"textAlign":52,"key":299},"p-14",[301,303,307],{"text":302,"type":49},"Une PME peut très bien disposer de filiales détenues à 95 % au moins. En tant que DAF, si vous remplissez les conditions, vous pouvez ",{"text":304,"type":49,"marks":305},"opter pour l’intégration fiscale",[306],{"type":118},{"text":308,"type":49},". L’objectif consiste à rendre la société tête d’intégration seule redevable de l’impôt société calculé sur les résultats d’ensemble. C’est une manière d’absorber fiscalement les déficits de certaines entités du périmètre.",{"type":45,"attrs":310,"content":312},{"textAlign":52,"key":311},"p-15",[313,315,319,321,327],{"text":314,"type":49},"Dans ce cas, la déclaration fiscale de chaque société membre de l’intégration fiscale comprend des feuillets et informations complémentaires. L’objectif est d’établir le calcul de l’impôt comme si l’entité n’était pas membre du groupe fiscal intégré. Ajoutons que les résultats d’ensemble se déclarent par la mère sur le document 2058-RG. Tous ces ",{"text":316,"type":49,"marks":317},"imprimés spécifiques de la liasse fiscale",[318],{"type":118},{"text":320,"type":49}," se regroupent sous le ",{"text":322,"type":49,"marks":323},"formulaire n° 2058-SD",[324],{"type":147,"attrs":325},{"href":326,"uuid":52,"anchor":52,"target":52,"linktype":32},"https://www.impots.gouv.fr/formulaire/2058-sd/liasse-fiscale-des-societes-fiscalement-integrees",{"text":328,"type":49}," disponible en téléchargement.",{"type":171,"attrs":330,"content":331},{"level":190,"textAlign":52},[332],{"text":333,"type":49},"1.3 - Quand devez-vous déposer une liasse fiscale ?",{"type":45,"attrs":335,"content":337},{"textAlign":52,"key":336},"p-16",[338,340,344],{"text":339,"type":49},"Le ",{"text":341,"type":49,"marks":342},"respect des délais légaux",[343],{"type":118},{"text":345,"type":49}," pour envoyer votre liasse fiscale s’impose si vous souhaitez éviter les pénalités. Toutefois, en cas de retard justifié, une procédure permet de disposer de temps supplémentaire.",{"type":171,"attrs":347,"content":348},{"level":225,"textAlign":52},[349],{"text":350,"type":49},"a - Les échéances de la déclaration fiscale pour les entreprises",{"type":45,"attrs":352,"content":354},{"textAlign":52,"key":353},"p-17",[355,359,361,367],{"text":356,"type":49,"marks":357},"La date de dépôt de la liasse fiscale",[358],{"type":118},{"text":360,"type":49}," d’une entreprise dépend du ",{"text":362,"type":49,"marks":363},"calendrier fiscal",[364],{"type":147,"attrs":365},{"href":366,"uuid":52,"anchor":52,"target":52,"linktype":32},"https://www.impots.gouv.fr/professionnel/calendrier-fiscal",{"text":368,"type":49}," prévu pour chaque date de clôture d’exercice. Les sociétés calées sur l’année civile bénéficient d’un délai traditionnellement plus long que les autres. Ainsi, elles devaient souscrire la déclaration de résultat et ses annexes au titre de 2021 avant le 3 mai 2022. Notez toutefois qu’en cas de téléprocédure, le délai était reporté au 18 mai 2022.",{"type":45,"attrs":370,"content":372},{"textAlign":52,"key":371},"p-18",[373,377],{"text":374,"type":49,"marks":375},"Pour les autres exercices comptables",[376],{"type":118},{"text":378,"type":49},", la liasse fiscale se dépose avant la fin du troisième mois qui suit la clôture. Ce délai est également rallongé de 15 jours calendaires en cas d’utilisation de la téléprocédure.",{"type":171,"attrs":380,"content":381},{"level":225,"textAlign":52},[382],{"text":383,"type":49},"b - La tolérance administrative et les risques d’un dépôt tardif",{"type":45,"attrs":385,"content":387},{"textAlign":52,"key":386},"p-19",[388,392,394,400],{"text":389,"type":49,"marks":390},"En cas de retard de production de la liasse fiscale",[391],{"type":118},{"text":393,"type":49},", selon le ",{"text":395,"type":49,"marks":396},"Code général des impôts",[397],{"type":147,"attrs":398},{"href":399,"uuid":52,"anchor":52,"target":52,"linktype":32},"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006147255/",{"text":401,"type":49},", la pénalité se calcule en pourcentage du montant des impôts résultant de la déclaration. Elle dépend aussi de la gravité de la situation :",{"type":267,"content":403},[404,412,420],{"type":270,"content":405},[406],{"type":45,"attrs":407,"content":409},{"textAlign":52,"key":408},"p-20",[410],{"text":411,"type":49},"10 % pour une déclaration tardive émise sans mise en demeure ou dans les 30 jours après la mise en demeure ;",{"type":270,"content":413},[414],{"type":45,"attrs":415,"content":417},{"textAlign":52,"key":416},"p-21",[418],{"text":419,"type":49},"40 % lorsque la déclaration n’est pas transmise 30 jours après la mise en demeure ;",{"type":270,"content":421},[422],{"type":45,"attrs":423,"content":425},{"textAlign":52,"key":424},"p-22",[426],{"text":427,"type":49},"80 % lorsque l’administration fiscale découvre l’existence d’une activité occulte.",{"type":45,"attrs":429,"content":431},{"textAlign":52,"key":430},"p-23",[432,434,438],{"text":433,"type":49},"Lorsque vous entrevoyez le risque de ne pas respecter l’échéance légale, prévenez votre SIE (service des impôts aux entreprises) avant la date. Vous expliquez dans le courrier les raisons organisationnelles qui vous empêchent de déposer la liasse fiscale dans les délais requis. Vous demandez alors un ",{"text":435,"type":49,"marks":436},"report du dépôt de la liasse fiscale ainsi que l’exonération des pénalités de retard",[437],{"type":118},{"text":187,"type":49},{"type":171,"attrs":440,"content":441},{"level":190,"textAlign":52},[442],{"text":443,"type":49},"1.4 - Qu’est-ce que le droit à l’erreur sur le plan fiscal ?",{"type":45,"attrs":445,"content":447},{"textAlign":52,"key":446},"p-24",[448,450,454],{"text":449,"type":49},"L’administration fiscale vous autorise désormais à ",{"text":451,"type":49,"marks":452},"régulariser une inexactitude ou une ommission sans pénalités",[453],{"type":118},{"text":455,"type":49},". Si la modification conduit à majorer l’impôt dû, un intérêt de retard peut s’appliquer toutefois sur le surplus à payer. Mais si vous corrigez spontanément, vous pouvez obtenir une réduction de la moitié des intérêts. Pour mettre en œuvre ce droit à l’erreur, il suffit d’envoyer une déclaration rectificative à votre SIE.",{"type":171,"attrs":457,"content":458},{"level":173,"textAlign":52},[459],{"text":155,"type":49},{"type":45,"attrs":461,"content":462},{"textAlign":52,"key":104},[463,465,469],{"text":464,"type":49},"Évidemment, votre responsable comptable doit passer en revue chaque ligne de chaque tableau et cela pour chaque annexe de la liasse fiscale. Même avec un logiciel ad hoc, le contrôle de cohérence des données s’impose. Voici quelques astuces particulières pour ",{"text":466,"type":49,"marks":467},"plus de pertinence dans ces contrôles",[468],{"type":118},{"text":187,"type":49},{"type":171,"attrs":471,"content":472},{"level":190,"textAlign":52},[473],{"text":474,"type":49},"2.1 - Cohérence entre le résultat fiscal calculé avant la clôture et celui qui figure sur la liasse",{"type":45,"attrs":476,"content":477},{"textAlign":52,"key":110},[478,480,484],{"text":479,"type":49},"Avant d’établir la liasse fiscale, encore faut-il avoir arrêté les comptes annuels et donc comptabilisé toutes les écritures. Or, le résultat net comprend la ",{"text":481,"type":49,"marks":482},"comptabilisation de l’impôt dû",[483],{"type":118},{"text":485,"type":49}," par l’entreprise. Ce montant dépend de la liasse fiscale pourtant. Alors, comment s’organiser au mieux ?",{"type":171,"attrs":487,"content":488},{"level":225,"textAlign":52},[489],{"text":490,"type":49},"a - Utiliser un outil de simulation pertinent pour calculer le résultat fiscal de l’exercice",{"type":45,"attrs":492,"content":493},{"textAlign":52,"key":135},[494],{"text":495,"type":49},"En général, le responsable comptable utilise un tableur pour simuler l’état 2058-A, le fameux résultat fiscal. Prenez garde à tenir correctement à jour la maquette de travail. Notamment, elle doit intégrer les nouveautés de la loi de finances afin de ne rien rater. Ce serait dommage de découvrir plus tard, lors de l’élaboration de la liasse fiscale, que les calculs utilisés pour comptabiliser l’impôt de l’exercice comportent des erreurs.",{"type":171,"attrs":497,"content":498},{"level":225,"textAlign":52},[499],{"text":500,"type":49},"b - Lancer le calcul du résultat fiscal dès que possible dans le logiciel de liasse fiscale",{"type":45,"attrs":502,"content":503},{"textAlign":52,"key":141},[504,506,510],{"text":505,"type":49},"Dès lors que vos comptes sont bien finalisés, si possible avant l’intervention des commissaires aux comptes, procédez à une première ébauche de la liasse avec votre logiciel agréé DGFIP. Intégrez votre balance générale. ",{"text":507,"type":49,"marks":508},"Préparez l’état 2058-A",[509],{"type":118},{"text":511,"type":49}," avec les données de l’exercice. Cette approche rapide permet de confronter le résultat avec vos calculs préalables sur tableur. En cas d’écart, analysez et faites corriger si nécessaire l’écriture d’impôt passée en comptabilité.",{"type":171,"attrs":513,"content":514},{"level":190,"textAlign":52},[515],{"text":516,"type":49},"2.2 - Reconstitution de la liasse fiscale et de la balance générale à partir du FEC",{"type":45,"attrs":518,"content":519},{"textAlign":52,"key":152},[520,521,525],{"text":339,"type":49},{"text":522,"type":49,"marks":523},"fichier des écritures comptables (FEC)",[524],{"type":118},{"text":526,"type":49}," constitue une obligation fiscale pour toute entreprise. Vous devez le remettre au vérificateur dès le début de l’intervention lors d’un contrôle fiscal. Les commissaires aux comptes ont pour habitude de vous le demander également.",{"type":45,"attrs":528,"content":529},{"textAlign":52,"key":162},[530,532,536],{"text":531,"type":49},"Ce fichier normé comporte 18 colonnes. Il permet de reconstituer exactement les données déclarées dans la liasse fiscale. Sachez que l’inspecteur procède lui-même à cette vérification. Nous vous recommandons donc de vous préoccuper annuellement au minimum de votre FEC. Des outils existent aujourd’hui pour recalculer la balance générale à partir d’un FEC. Ils servent aussi à régénérer ",{"text":533,"type":49,"marks":534},"les états du bilan et du compte de résultat de la liasse",[535],{"type":118},{"text":187,"type":49},{"type":171,"attrs":538,"content":539},{"level":190,"textAlign":52},[540],{"text":541,"type":49},"2.3 - Les états particuliers de la liasse à bien maîtriser",{"type":45,"attrs":543,"content":544},{"textAlign":52,"key":178},[545,547,551],{"text":546,"type":49},"En tant que DAF, vous ",{"text":548,"type":49,"marks":549},"engagez votre responsabilité",[550],{"type":118},{"text":552,"type":49}," lors du dépôt de la liasse fiscale. Prenez le temps de la réviser. Un œil extérieur est toujours le bienvenu, même si votre comptable est un bon professionnel. Attachez notamment de l’importance aux états suivants pour une entreprise soumise à l’IS.",{"type":171,"attrs":554,"content":555},{"level":225,"textAlign":52},[556],{"text":557,"type":49},"a - État 2065-SD, premier feuillet de la liasse",{"type":45,"attrs":559,"content":560},{"textAlign":52,"key":196},[561,563,567],{"text":562,"type":49},"La ",{"text":564,"type":49,"marks":565},"première partie du cadre A au cadre G",[566],{"type":118},{"text":568,"type":49}," résume :",{"type":267,"content":570},[571,578,585,592],{"type":270,"content":572},[573],{"type":45,"attrs":574,"content":575},{"textAlign":52,"key":213},[576],{"text":577,"type":49},"les données d’identification de la société ;",{"type":270,"content":579},[580],{"type":45,"attrs":581,"content":582},{"textAlign":52,"key":231},[583],{"text":584,"type":49},"l’activité ;",{"type":270,"content":586},[587],{"type":45,"attrs":588,"content":589},{"textAlign":52,"key":256},[590],{"text":591,"type":49},"la synthèse des éléments d’imposition comme le résultat fiscal réparti par taux d’imposition, les plus-values, les abattements et exonérations, etc. ;",{"type":270,"content":593},[594],{"type":45,"attrs":595,"content":596},{"textAlign":52,"key":274},[597],{"text":598,"type":49},"l’utilisation d’une comptabilité informatisée et le recours à un expert-comptable le cas échéant.",{"type":45,"attrs":600,"content":601},{"textAlign":52,"key":282},[602,604,608],{"text":603,"type":49},"Dans la ",{"text":605,"type":49,"marks":606},"seconde partie de l’imprimé",[607],{"type":118},{"text":609,"type":49}," figurent les données suivantes :",{"type":267,"content":611},[612,619,626],{"type":270,"content":613},[614],{"type":45,"attrs":615,"content":616},{"textAlign":52,"key":288},[617],{"text":618,"type":49},"répartition des actions ou parts sociales, ainsi que les distributions de résultat ;",{"type":270,"content":620},[621],{"type":45,"attrs":622,"content":623},{"textAlign":52,"key":299},[624],{"text":625,"type":49},"les rémunérations nettes versées aux membres de certaines sociétés, y compris le versement des indemnités kilométriques ;",{"type":270,"content":627},[628],{"type":45,"attrs":629,"content":630},{"textAlign":52,"key":311},[631],{"text":632,"type":49},"le dernier cadre uniquement pour les entreprises au RSI.",{"type":171,"attrs":634,"content":635},{"level":225,"textAlign":52},[636],{"text":637,"type":49},"b - Formulaire 2067, le relevé de frais généraux",{"type":45,"attrs":639,"content":640},{"textAlign":52,"key":336},[641,643,647,649,655],{"text":642,"type":49},"Cet imprimé fiscal accompagne la déclaration 2065 ou 2031 lorsque vous atteignez ",{"text":644,"type":49,"marks":645},"l’un des seuils prévus par la loi",[646],{"type":118},{"text":648,"type":49},". En cas d’imposition à l’IR et non pas à l’IS, certaines exonérations dispensent les entreprises d’établir le relevé des frais généraux. Référez-vous aux ",{"text":650,"type":49,"marks":651},"textes disponibles au niveau du service public",[652],{"type":147,"attrs":653},{"href":654,"uuid":52,"anchor":52,"target":52,"linktype":32},"https://entreprendre.service-public.fr/vosdroits/F32918",{"text":187,"type":49},{"type":45,"attrs":657,"content":658},{"textAlign":52,"key":353},[659,661,665],{"text":660,"type":49},"Votre entreprise doit remplir ce formulaire ? Vous y portez alors nominativement les données suivantes ",{"text":662,"type":49,"marks":663},"pour les personnes les mieux rémunérées",[664],{"type":118},{"text":666,"type":49},", soit 5 personnes dans les entreprises de moins de 200 salariés ou 10 personnes au-delà :",{"type":267,"content":668},[669,676,683],{"type":270,"content":670},[671],{"type":45,"attrs":672,"content":673},{"textAlign":52,"key":371},[674],{"text":675,"type":49},"les rémunérations directes ou indirectes ;",{"type":270,"content":677},[678],{"type":45,"attrs":679,"content":680},{"textAlign":52,"key":386},[681],{"text":682,"type":49},"les dépenses de voyage et déplacement ;",{"type":270,"content":684},[685],{"type":45,"attrs":686,"content":687},{"textAlign":52,"key":408},[688],{"text":689,"type":49},"les dépenses de réception, invitations au restaurant, spectacles ou cadeaux.",{"type":45,"attrs":691,"content":692},{"textAlign":52,"key":416},[693,695,699],{"text":694,"type":49},"Veillez bien au respect de la ",{"text":696,"type":49,"marks":697},"confidentialité de ces documents.",[698],{"type":118},{"text":700,"type":49}," Ils comportent des données nominatives sensibles. Ils ne doivent pas s’archiver ou se communiquer systématiquement avec la liasse fiscale évidemment.",{"type":171,"attrs":702,"content":703},{"level":190,"textAlign":52},[704],{"text":705,"type":49},"2.4 - Choix d’un logiciel de liasse fiscale",{"type":45,"attrs":707,"content":708},{"textAlign":52,"key":424},[709,711,715],{"text":710,"type":49},"Selon la taille de l’entreprise, le DAF salarié ou en temps partagé dispose ou pas d’un service interne apte ",{"text":712,"type":49,"marks":713},"à finaliser la liasse fiscale",[714],{"type":118},{"text":716,"type":49},". Si ce n’est pas le cas, il fait appel à un cabinet d’expertise comptable.",{"type":171,"attrs":718,"content":719},{"level":225,"textAlign":52},[720],{"text":721,"type":49},"a - Déléguer le traitement de la liasse fiscale à son expert-comptable",{"type":45,"attrs":723,"content":724},{"textAlign":52,"key":430},[725,727,731],{"text":726,"type":49},"La réflexion mérite d’être menée. Si elle aboutit à l’externalisation du bilan comptable et des déclarations fiscales, l’entreprise n’a pas à se préoccuper de choisir un logiciel d’établissement de la liasse. Le cabinet utilise son propre outil et effectue la ",{"text":728,"type":49,"marks":729},"télétransmission de la liasse fiscale",[730],{"type":118},{"text":732,"type":49}," pour son client. Ce dernier lui donne mandat pour effectuer cette télédéclaration.",{"type":171,"attrs":734,"content":735},{"level":225,"textAlign":52},[736],{"text":737,"type":49},"b - S’équiper d’un outil de gestion de liasse fiscale",{"type":45,"attrs":739,"content":740},{"textAlign":52,"key":446},[741,743,747],{"text":742,"type":49},"En revanche, si vous décidez d’internaliser l’ensemble des tâches fiscales dans votre service comptable, vous devez choisir un logiciel. De nombreux outils existent sur le marché et s’intègrent aisément à votre environnement comptable. ",{"text":744,"type":49,"marks":745},"Certaines applications gèrent même l’intégralité de vos données",[746],{"type":118},{"text":748,"type":49},", de la facturation, à la comptabilité, en passant par la trésorerie, l’analytique et la liasse fiscale.",{"type":45,"attrs":750,"content":752},{"textAlign":52,"key":751},"p-25",[753,755,759],{"text":754,"type":49},"Veillez à retenir un ",{"text":756,"type":49,"marks":757},"prestataire EDI dont le logiciel est agréé",[758],{"type":118},{"text":760,"type":49}," pour l’envoi en mode EDI TDFC (échange de données informatisé par télétransmission des données fiscales et sociales). Sachez que la procédure EFI (échange de formulaires informatisé) est désormais limitée aux entreprises qui relèvent du RSI.",{"type":171,"attrs":762,"content":763},{"level":173,"textAlign":52},[764],{"text":165,"type":49},{"type":45,"attrs":766,"content":768},{"textAlign":52,"key":767},"p-26",[769,771,775],{"text":770,"type":49},"Le directeur financier, par définition, a pour mission en plus d’établir des comptes annuels sincères et fiables, de piloter l’ensemble des aspects fiscaux de l’entreprise. À ce titre, la détermination du résultat fiscal sur le formulaire 2058-A de la liasse fait partie de ses obligations et préoccupations professionnelles. ",{"text":772,"type":49,"marks":773},"Prévenir des risques comme bénéficier des meilleures optimisations fiscales légales",[774],{"type":118},{"text":776,"type":49},", voilà ce qui anime le DAF sur ce plan.",{"type":45,"attrs":778,"content":779},{"textAlign":52},[780],{"type":125,"attrs":781},{"id":127,"body":782},[783],{"_uid":784,"html":785,"component":132},"2580845a-93cb-437c-88e8-ca4428b8c2f5","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\u003Cspan class=\"hs-cta-node hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\" id=\"hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/d9239f25-aafd-4134-8d45-5ac16c34dbce\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-d9239f25-aafd-4134-8d45-5ac16c34dbce\" style=\"border-width:0px;\" height=\"375\" width=\"750\" src=\"https://no-cache.hubspot.com/cta/default/2694209/d9239f25-aafd-4134-8d45-5ac16c34dbce.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'd9239f25-aafd-4134-8d45-5ac16c34dbce', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":171,"attrs":787,"content":788},{"level":190,"textAlign":52},[789],{"text":790,"type":49},"3.1 - Réaliser une veille de la législation fiscale",{"type":45,"attrs":792,"content":794},{"textAlign":52,"key":793},"p-27",[795,797,801],{"text":796,"type":49},"C’est le premier point à avoir en tête, toute l’année, et pas seulement la semaine où s’établit la liasse fiscale. Pourtant, ",{"text":798,"type":49,"marks":799},"la veille documentaire reste souvent négligée",[800],{"type":118},{"text":802,"type":49},". Avec un peu d’organisation, vous la réalisez en associant l’équipe.",{"type":171,"attrs":804,"content":805},{"level":225,"textAlign":52},[806],{"text":807,"type":49},"a - Veille documentaire au fil de l’eau",{"type":45,"attrs":809,"content":811},{"textAlign":52,"key":810},"p-28",[812,814,818],{"text":813,"type":49},"Recevoir des abonnements papier chaque semaine ou chaque mois dans l’entreprise, c’est un fonctionnement un peu dépassé. En outre, vous risquez de reporter la lecture au lendemain. Avec la digitalisation des abonnements documentaires, vous pouvez retrouver aisément la réponse à toute question à tout moment. ",{"text":815,"type":49,"marks":816},"Les newsletters de revues spécialisées",[817],{"type":118},{"text":819,"type":49}," constituent aussi une aide précieuse.",{"type":45,"attrs":821,"content":823},{"textAlign":52,"key":822},"p-29",[824,826,830],{"text":825,"type":49},"Tâchez de vous tenir informé des points clés, évolution des textes et jurisprudence. Par exemple, ",{"text":827,"type":49,"marks":828},"consacrez 15 minutes de chaque réunion de service à ce sujet",[829],{"type":118},{"text":831,"type":49},". Confiez à un membre de l’équipe différent à chaque fois, la mission de présenter la synthèse de la veille documentaire de la période écoulée.",{"type":171,"attrs":833,"content":834},{"level":225,"textAlign":52},[835],{"text":836,"type":49},"b - Nouveautés annuelles de la loi de finances",{"type":45,"attrs":838,"content":840},{"textAlign":52,"key":839},"p-30",[841,843,847],{"text":842,"type":49},"Chaque fin d’année, les réunions en présentiel ou en distanciel du type webinaire fleurissent afin d’exposer les ",{"text":844,"type":49,"marks":845},"nouveautés de la loi de finances",[846],{"type":118},{"text":848,"type":49},". Experts-comptables, commissaires aux comptes, DFCG, etc. les sollicitations ne manquent pas. En tant que DAF, vous participez évidemment avec votre responsable comptable à ce type de réunion.",{"type":171,"attrs":850,"content":851},{"level":225,"textAlign":52},[852],{"text":853,"type":49},"c - Support apporté par la direction fiscale dans un groupe",{"type":45,"attrs":855,"content":857},{"textAlign":52,"key":856},"p-31",[858,860,865,867,871],{"text":859,"type":49},"Si votre entreprise appartient à un groupe de sociétés de taille importante, le ",{"text":861,"type":49,"marks":862},"corporate",[863],{"type":864},"italic",{"text":866,"type":49}," dispose généralement de ",{"text":868,"type":49,"marks":869},"personnes spécialisées en fiscalité",[870],{"type":118},{"text":872,"type":49},". Selon l’organisation interne, vous pouvez demander conseil ou vous bénéficiez d’une révision systématique de votre liasse fiscale avant envoi. Parfois, ce service support prend complètement en charge la détermination du résultat fiscal ainsi que l’établissement de la liasse fiscale.",{"type":171,"attrs":874,"content":875},{"level":190,"textAlign":52},[876],{"text":877,"type":49},"3.2 - Se faire accompagner pour la liasse fiscale",{"type":45,"attrs":879,"content":881},{"textAlign":52,"key":880},"p-32",[882,884,888],{"text":883,"type":49},"Comme évoqué, la détermination du résultat fiscal, l’élaboration de la liasse et la télétransmission des déclarations peuvent se sous-traiter. En outre, des conseillers fiscaux externes à l’entreprise peuvent aussi intervenir. Voici ",{"text":885,"type":49,"marks":886},"nos recommandations",[887],{"type":118},{"text":889,"type":49}," en la matière.",{"type":171,"attrs":891,"content":892},{"level":225,"textAlign":52},[893],{"text":894,"type":49},"a - Situations particulières pouvant conduire à déléguer l’établissement du résultat fiscal",{"type":45,"attrs":896,"content":898},{"textAlign":52,"key":897},"p-33",[899,901,905],{"text":900,"type":49},"Vos collaborateurs ne disposent pas des ",{"text":902,"type":49,"marks":903},"compétences suffisantes pour établir la liasse fiscale ?",[904],{"type":118},{"text":906,"type":49}," L’externalisation auprès d’un cabinet d’expertise comptable, constitue alors la meilleure solution. L’improvisation n’est pas de mise en matière de liasse fiscale. Selon le nombre d’entités dans le groupe et le temps disponible dans l’équipe, c’est aussi un choix possible pour éviter le goulot d’étranglement. C’est par exemple le cas lorsque vous êtes confronté à une intégration fiscale.",{"type":171,"attrs":908,"content":909},{"level":225,"textAlign":52},[910],{"text":911,"type":49},"b - Se faire épauler par un cabinet fiscal spécialisé",{"type":45,"attrs":913,"content":915},{"textAlign":52,"key":914},"p-34",[916,918,922],{"text":917,"type":49},"Certaines entreprises internalisent la détermination des résultats fiscaux et l’établissement des liasses fiscales. Elles recourent parfois à des ",{"text":919,"type":49,"marks":920},"consultants spécialisés en fiscalité",[921],{"type":118},{"text":923,"type":49},". Par exemple, la démarche de CIR (crédit d’impôt recherche) demeure un exercice délicat et complexe dans une PME. Outre un risque accru de contrôle fiscal induit par une option CIR, le processus exige des compétences pointues.",{"type":45,"attrs":925,"content":927},{"textAlign":52,"key":926},"p-35",[928,930,934],{"text":929,"type":49},"Lorsque votre société dispose de filiales étrangères et présente des flux intragroupes importants, la notion de ",{"text":931,"type":49,"marks":932},"prix de transfert",[933],{"type":118},{"text":935,"type":49}," se gère aussi avec précaution. N’hésitez pas pour ces situations à faire appel à des experts afin de réduire le risque fiscal et effectuer les meilleurs choix.",{"type":171,"attrs":937,"content":938},{"level":190,"textAlign":52},[939],{"text":940,"type":49},"3.3 - Analyser les options comptables et fiscales qui impactent l’imposition",{"type":45,"attrs":942,"content":944},{"textAlign":52,"key":943},"p-36",[945,947,951],{"text":946,"type":49},"Le directeur financier se charge aussi d’identifier les points de l’arrêté des comptes annuels qui comportent une ",{"text":948,"type":49,"marks":949},"option comptable, voire fiscale",[950],{"type":118},{"text":952,"type":49},". C’est de sa responsabilité d’effectuer le choix. Une bonne communication avec l’équipe comptable et le contrôle de gestion s’impose.",{"type":171,"attrs":954,"content":955},{"level":225,"textAlign":52},[956],{"text":957,"type":49},"a - Rôle du DAF pour clôturer les comptes, en amont de la liasse fiscale",{"type":45,"attrs":959,"content":961},{"textAlign":52,"key":960},"p-37",[962,964,968],{"text":963,"type":49},"C’est bien avant la préparation de la liasse fiscale que les choix s’opèrent. Par exemple, vous souhaitez ",{"text":965,"type":49,"marks":966},"faire évoluer une méthode comptable",[967],{"type":118},{"text":969,"type":49},", comme la valorisation d’un stock ou le calcul des provisions de dépréciation ? Réfléchissez-y avant la clôture voire en début d’exercice.",{"type":45,"attrs":971,"content":973},{"textAlign":52,"key":972},"p-38",[974,976,980],{"text":975,"type":49},"La bonne maîtrise des textes et une ",{"text":977,"type":49,"marks":978},"communication régulière avec l’équipe comptable",[979],{"type":118},{"text":981,"type":49}," contribuent à fluidifier les processus toute l’année. Le collaborateur qui souhaite modifier une méthode comptable doit d’abord échanger avec le DAF. S’ensuit une analyse des conséquences tant sur la lecture des comptes que sur le résultat fiscal.",{"type":171,"attrs":983,"content":984},{"level":225,"textAlign":52},[985],{"text":986,"type":49},"b - Interroger les commissaires aux comptes avant de trancher",{"type":45,"attrs":988,"content":990},{"textAlign":52,"key":989},"p-39",[991,993,997],{"text":992,"type":49},"DAF, vous doutez sur une option comptable ou fiscale ? Une méthode d’évaluation ou de calcul ? Interrogez votre commissaire aux comptes. C’est en cours d’année que cette demande d’avis présente réellement de l’intérêt. Attendre d’avoir arrêté le bilan c’est le risque de devoir le modifier en cas de désaccord du CAC. ",{"text":994,"type":49,"marks":995},"Instaurer un échange professionnel de bonne qualité",[996],{"type":118},{"text":998,"type":49}," avec lui contribue à bien remplir votre mission de directeur financier.",{"type":171,"attrs":1000,"content":1001},{"level":190,"textAlign":52},[1002],{"text":1003,"type":49},"3.4 - Établir la liasse fiscale sans oublier les basiques",{"type":45,"attrs":1005,"content":1007},{"textAlign":52,"key":1006},"p-40",[1008,1010,1014],{"text":1009,"type":49},"Le respect des obligations fiscales en matière de dépôt de la liasse ne s’arrête pas à l’établissement de la déclaration 2065, 2035 ou 2031 et de ses annexes. 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Spendesk s'intègre aux ERP et exporte des écritures comptables pour automatiser la clôture et réduire le travail manuel.",{"_uid":2950,"title":2951,"component":1113,"description":2952},"a59fd3ee-de7f-40ab-ba39-b33d758afc1b","Comment Spendesk aide-t-il à contrôler les dépenses en temps réel ?",{"type":42,"content":2953},[2954],{"type":45,"content":2955},[2956],{"text":2957,"type":49},"Spendesk contrôle les dépenses en temps réel grâce aux cartes virtuelles à plafonds dynamiques, aux workflows d'approbation instantanés et aux notifications immédiates lors des transactions. 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Une PME avec une seule entité peut commencer avec un logiciel comptable et un outil de gestion des dépenses. Une PME avec plusieurs équipes doit privilégier le suivi du budget engagé, les approbations, les droits d’accès et les intégrations comptables.",{"_uid":3051,"hide":29,"title":3052,"component":1113,"description":3053},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":42,"attrs":3054,"content":3055},{"backgroundColor":52},[3056],{"type":45,"attrs":3057,"content":3058},{"textAlign":52},[3059],{"text":3060,"type":49},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. Comparer les trois permet d’anticiper les dépassements au lieu de les constater à la clôture.",{"_uid":3062,"hide":29,"title":3063,"component":1113,"description":3064},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":42,"attrs":3065,"content":3066},{"backgroundColor":52},[3067],{"type":45,"attrs":3068,"content":3069},{"textAlign":52},[3070],{"text":3071,"type":49},"Excel peut suffire pour une petite structure avec une seule entité, peu de lignes budgétaires et peu d’utilisateurs. Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":3073,"hide":29,"title":3074,"component":1113,"description":3075},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":42,"attrs":3076,"content":3077},{"backgroundColor":52},[3078],{"type":45,"attrs":3079,"content":3080},{"textAlign":52},[3081],{"text":3082,"type":49},"Non. Un logiciel FP&A sert principalement à construire des scénarios, prévoir les résultats et consolider les données. Un outil de gestion des dépenses capte les demandes, cartes, notes de frais et factures au moment où elles interviennent. Les deux solutions peuvent être complémentaires.",{"_uid":3084,"hide":29,"title":3085,"component":1113,"description":3086},"7279dbe6-c90c-486e-a752-3effae3fca89","Quelles intégrations vérifier avant de choisir un outil ?",{"type":42,"attrs":3087,"content":3088},{"backgroundColor":52},[3089],{"type":45,"attrs":3090,"content":3091},{"textAlign":52},[3092],{"text":3093,"type":49},"Vérifiez l’intégration avec votre logiciel comptable, votre ERP, votre outil de paie si nécessaire et vos systèmes de paiement. Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":3095,"hide":29,"title":3096,"component":1113,"description":3097},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":42,"attrs":3098,"content":3099},{"backgroundColor":52},[3100],{"type":45,"attrs":3101,"content":3102},{"textAlign":52},[3103],{"text":3104,"type":49},"Testez-le sur un mois complet et sur un périmètre limité, avec vos propres dépenses. Vérifiez le suivi du budget engagé, les workflows d’approbation, les alertes, les droits d’accès, les exports comptables et le temps nécessaire à la production du reporting.",[3106],{"cta":3107,"_uid":3108,"title":3109,"layout":23,"eyebrow":3117,"subtitle":3124,"component":171,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3127,"sectionSettings":3128,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":42,"attrs":3110,"content":3111},{"backgroundColor":52},[3112],{"type":171,"attrs":3113,"content":3114},{"level":173,"textAlign":52},[3115],{"text":3116,"type":49},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":42,"attrs":3118,"content":3119},{"backgroundColor":52},[3120],{"type":45,"attrs":3121,"content":3122},{"textAlign":52},[3123],{"text":1485,"type":49},{"type":42,"content":3125},[3126],{"type":45},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[3138,3139,3140],{"path":3136,"name":52,"lang":58,"published":52},{"path":3136,"name":52,"lang":64,"published":52},{"path":3136,"name":52,"lang":66,"published":52},{"name":3142,"created_at":3143,"published_at":3144,"updated_at":3145,"id":3146,"uuid":3147,"content":3148,"slug":3261,"full_slug":3262,"sort_by_date":52,"position":3263,"tag_list":3264,"is_startpage":29,"parent_id":1178,"meta_data":52,"group_id":3265,"first_published_at":3266,"release_id":52,"lang":58,"path":52,"alternates":3267,"default_full_slug":3268,"translated_slugs":3269},"Analyse des écarts budgétaires : méthode, seuils et actions correctives","2026-09-11T16:19:06.315Z","2026-11-03T12:09:13.302Z","2026-11-03T12:09:13.332Z",218947364137443,"f8b80f93-aaed-4e0a-b181-7f066352279f",{"_uid":3149,"title":3142,"topics":3150,"noIndex":29,"category":3159,"language":3168,"component":1081,"heroMedia":3169,"publishedAt":3177,"redirectUrl":23,"listingImage":3178,"metaDescription":3179,"bottomArticleCta":3180,"componentsAfterTheArticle":3181},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[3151],{"name":70,"created_at":71,"published_at":72,"updated_at":73,"id":74,"uuid":75,"content":3152,"slug":87,"full_slug":88,"sort_by_date":52,"position":89,"tag_list":3153,"is_startpage":29,"parent_id":91,"meta_data":52,"group_id":92,"first_published_at":93,"release_id":52,"lang":58,"path":52,"alternates":3154,"default_full_slug":95,"translated_slugs":3155,"_stopResolving":67},{"_uid":85,"name":70,"component":86},[],[],[3156,3157,3158],{"path":95,"name":52,"lang":58,"published":52},{"path":95,"name":52,"lang":64,"published":52},{"path":95,"name":52,"lang":66,"published":52},{"name":1069,"created_at":1070,"published_at":6,"updated_at":1071,"id":1072,"uuid":1073,"content":3160,"slug":1081,"full_slug":1082,"sort_by_date":52,"position":1083,"tag_list":3162,"is_startpage":29,"parent_id":1085,"meta_data":52,"group_id":1086,"first_published_at":1087,"release_id":52,"lang":58,"path":52,"alternates":3163,"default_full_slug":1089,"translated_slugs":3164,"_stopResolving":67},{"_uid":1075,"icon":3161,"name":1069,"component":1080},{"id":1077,"alt":1078,"name":23,"focus":23,"title":23,"filename":1079,"copyright":23,"fieldtype":28,"is_external_url":29},[],[],[3165,3166,3167],{"path":1089,"name":52,"lang":58,"published":52},{"path":1089,"name":52,"lang":64,"published":52},{"path":1089,"name":52,"lang":66,"published":52},[58],[3170],{"_uid":3171,"link":3172,"asset":3173,"caption":23,"component":1101},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":23,"url":23,"linktype":1029,"fieldtype":33,"cached_url":2254,"prep":67},{"id":3174,"alt":23,"name":23,"focus":23,"title":23,"source":23,"filename":3175,"copyright":23,"fieldtype":28,"meta_data":3176,"is_external_url":29},164060175892697,"https://a.storyblok.com/f/146026/1536x1024/28f26daba2/1773976987824-w4lbcl.png",{},"2026-09-11 00:00",[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[3182],{"cta":3183,"_uid":3184,"items":3185,"heading":3236,"reverse":29,"component":1165,"sectionSettings":3260},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[3186,3203,3214,3225],{"_uid":3187,"hide":29,"title":3188,"component":1113,"description":3189},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":42,"attrs":3190,"content":3191},{"backgroundColor":52},[3192],{"type":45,"attrs":3193,"content":3194},{"textAlign":52},[3195,3197,3201],{"text":3196,"type":49},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":3198,"type":49,"marks":3199},"projet reporté",[3200],{"type":118},{"text":3202,"type":49},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":3204,"hide":29,"title":3205,"component":1113,"description":3206},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":42,"attrs":3207,"content":3208},{"backgroundColor":52},[3209],{"type":45,"attrs":3210,"content":3211},{"textAlign":52},[3212],{"text":3213,"type":49},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. Un écart structurel traduit une tendance durable, comme une hausse de prix ou un budget sous-évalué, et nécessite une action de fond.",{"_uid":3215,"hide":29,"title":3216,"component":1113,"description":3217},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":42,"attrs":3218,"content":3219},{"backgroundColor":52},[3220],{"type":45,"attrs":3221,"content":3222},{"textAlign":52},[3223],{"text":3224,"type":49},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":3226,"hide":29,"title":3227,"component":1113,"description":3228},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":42,"attrs":3229,"content":3230},{"backgroundColor":52},[3231],{"type":45,"attrs":3232,"content":3233},{"textAlign":52},[3234],{"text":3235,"type":49},"Le responsable de budget explique les écarts de son périmètre. Le contrôleur de gestion consolide et challenge les analyses. La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[3237],{"cta":3238,"_uid":3239,"title":3240,"eyebrow":3248,"subtitle":3255,"component":171,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3258,"sectionSettings":3259,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":42,"attrs":3241,"content":3242},{"backgroundColor":52},[3243],{"type":171,"attrs":3244,"content":3245},{"level":173,"textAlign":52},[3246],{"text":3247,"type":49},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":42,"attrs":3249,"content":3250},{"backgroundColor":52},[3251],{"type":45,"attrs":3252,"content":3253},{"textAlign":52},[3254],{"text":1485,"type":49},{"type":42,"content":3256},[3257],{"type":45},[],[],[],"analyse-des-ecarts-budgetaires","fr/blog/analyse-des-ecarts-budgetaires",-3440,[],"39605731-405d-4ed8-ba5f-6ee0217e6dc4","2026-09-11T16:41:03.236Z",[],"blog/analyse-des-ecarts-budgetaires",[3270,3271,3272],{"path":3268,"name":52,"lang":58,"published":52},{"path":3268,"name":52,"lang":64,"published":52},{"path":3268,"name":52,"lang":66,"published":52},1793980892909]