{"id":11483,"date":"2022-10-03T09:42:00","date_gmt":"2022-10-03T07:42:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=11483"},"modified":"2026-02-12T13:16:26","modified_gmt":"2026-02-12T12:16:26","slug":"declaration-2067-comment-etablir","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/declaration-2067-comment-etablir\/","title":{"rendered":"Comment \u00e9tablir votre d\u00e9claration 2067 ?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/gestion-financiere\/\" class=\"entry-header__link\">Gestion Financi\u00e8re<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tComment \u00e9tablir votre d\u00e9claration 2067 ?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/03\/DirectaMente_Spain_280812_173-1024x683.jpg\" class=\"entry-header__thumbnail-image\" alt=\"Comment \u00e9tablir votre d\u00e9claration 2067 ?\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/03\/DirectaMente_Spain_280812_173-1024x683.jpg 1024w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/03\/DirectaMente_Spain_280812_173-1024x683-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2022-10-03T09:42:00+02:00\">3 octobre 2022<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Comment \u00e9tablir votre d\u00e9claration 2067 ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/declaration-2067-comment-etablir\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--share\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M768 106.5q-62 0-105.5 44t-43.5 105q0 10 2.5 18.5a268 268 0 0 1 4.5 17.5l-256 128q-21-26-50-41.5t-64-15.5q-62 0-105.5 44t-43.5 105q0 62 43.5 106t105.5 44q35 0 64-16t50-41l256 128q-2 9-4.5 17.5t-2.5 17.5q0 62 43.5 106t105.5 44 105.5-44 43.5-106q0-61-43.5-105t-105.5-44q-35 0-64 15.5t-50 41.5l-256-128q2-9 4.5-17.5t2.5-18.5q0-9-2.5-17.5a268 268 0 0 1-4.5-17.5l256-128q21 25 50 41t64 16q62 0 105.5-44t43.5-106q0-61-43.5-105t-105.5-44m0 64q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m-512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--copy\" hidden>\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M698 85.5q-45 0-88.5 17.5T531 154.5l-430 431q-3 2-4.5 4.5t-3.5 5.5q-1 3-1.5 6t-.5 6q0 4 .5 7t1.5 6 3 5.5a54 54 0 0 0 4 4.5q3 3 5.5 4.5t5.5 2.5q3 2 6 2.5t6 .5 6.5-1 6.5-2 5.5-3a54 54 0 0 0 4.5-4l430-431q51-50 122-50t121 50q51 51 51 122t-51 121l-406 406q-26 27-62.5 27t-63.5-27q-26-26-26-62.5t26-62.5l328-328q3-2 4.5-4.5t3.5-5.5q1-3 1.5-6t.5-6q0-4-.5-7t-1.5-6-3-5.5a54 54 0 0 0-4-4.5q-3-3-5.5-4.5t-5.5-2.5q-3-2-6-2.5t-6-.5-6.5 1-6.5 2-5.5 3a54 54 0 0 0-4.5 4l-328 328q-44 44-44 107.5t44 108.5q45 44 108.5 44t107.5-44l406-407q35-34 52-77 17-44 17-89t-17-89q-17-43-52-78-34-34-77.5-51.5T698 85.5\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/cedric-suire\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/10\/Suire-Cedric_350x350.jpg\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">C\u00e9dric Suire<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Au-del\u00e0 d\u2019un certain seuil de d\u00e9penses, vous avez \u00e0 \u00e9tablir une d\u00e9claration 2067 <strong>si votre activit\u00e9 est concern\u00e9e par l\u2019imp\u00f4t sur le revenu ou par l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong>. Si c\u2019est le cas, vous devez effectuer un relev\u00e9 des frais g\u00e9n\u00e9raux engag\u00e9s par les principaux dirigeants et les consigner dans la d\u00e9claration 2067.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comment faire ? C\u2019est justement l\u2019objet de cet article que de r\u00e9pondre \u00e0 cette question et de <strong>vous aider \u00e0 \u00e9tablir votre d\u00e9claration<\/strong>.<br>\nFaisons connaissance :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#objet\">L\u2019objet de la d\u00e9claration 2067<\/a><\/li>\n\n\n\n<li><a href=\"#bonnespratiques\">Les bonnes pratiques pour bien d\u00e9clarer<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Fluidifier les processus de gestion et automatiser ce qui m\u00e9rite de l\u2019\u00eatre constituent des priorit\u00e9s pour les organisations. L\u2019enjeu est tout autant de simplifier la fiscalit\u00e9 que de permettre \u00e0 l\u2019entreprise de focaliser son attention sur l\u2019analyse de la performance et la prise de d\u00e9cision.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sage Advice publie r\u00e9guli\u00e8rement des articles qui rendent compte des solutions les plus avanc\u00e9es pour allier performance et conformit\u00e9&nbsp; :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gestion-fiscale-web-simplicite\/\">Gestion fiscale 100 % web<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/reference-dobligation-fiscale\/\">Tout conna\u00eetre de la r\u00e9f\u00e9rence d\u2019obligation fiscale<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/dematerialisation\/facture-electronique\/\">Facture \u00e9lectronique obligatoire : vous pr\u00e9parer pour 2024<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/loi-lutte-contre-fraude-tva-dernieres-precisions-2017\/\">\u00cates-vous en conformit\u00e9 avec la loi anti-fraude \u00e0 la TVA ?<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-de-quoi-s-agit-il\">De quoi s\u2019agit-il ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les entit\u00e9s dont les d\u00e9penses d\u00e9passent certains seuils sont tenues d\u2019\u00e9tablir <strong>un relev\u00e9 distinct de certains de leurs frais g\u00e9n\u00e9raux<\/strong>. Ces seuils, r\u00e9vis\u00e9s r\u00e9guli\u00e8rement, sont pr\u00e9cis\u00e9s dans la notice de la d\u00e9claration 2067. V<strong>otre <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-role-mission\/\">expert-comptable<\/a> peut bien s\u00fbr vous aider \u00e0 v\u00e9rifier votre \u00e9ligibilit\u00e9 \u00e0 la d\u00e9claration 2067<\/strong>, en cas de doute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les d\u00e9penses concern\u00e9es par la d\u00e9claration 2067 sont celles engag\u00e9es par les personnes les mieux r\u00e9mun\u00e9r\u00e9es de l\u2019entreprise et celles relatives aux cadeaux ou aux r\u00e9ceptions de clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur le revenu, sauf les entreprises individuelles, sont invit\u00e9es \u00e0 compl\u00e9ter la d\u00e9claration 2067<\/strong>. Les entreprises individuelles soumises \u00e0 l\u2019imp\u00f4t sur le revenu sont invit\u00e9es \u00e0 renseigner la d\u00e9claration 2031.<br>\nLa d\u00e9claration 2067 est <strong>jointe \u00e0 la d\u00e9claration annuelle des r\u00e9sultats de l\u2019entreprise<\/strong>, dans les trois mois apr\u00e8s la cl\u00f4ture de l\u2019exercice comptable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le principe de la d\u00e9claration est de renseigner pr\u00e9cis\u00e9ment <strong>les r\u00e9mun\u00e9rations directes et indirectes per\u00e7ues par les personnes les mieux pay\u00e9es de l\u2019entreprise<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les 5 plus grosses r\u00e9mun\u00e9rations si votre entreprise compte moins de 200 salari\u00e9s.<\/li>\n\n\n\n<li>Les 10 plus r\u00e9mun\u00e9rations les plus \u00e9lev\u00e9es si votre entreprise emploie 200 salari\u00e9s ou plus.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cela comprend toutes les sommes d\u00e9duites du b\u00e9n\u00e9fice de l\u2019entreprise<\/strong>, y compris <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/cut-off-sans-stress-2022-bonnes-pratiques\/\">les montants dus mais restant \u00e0 d\u00e9caisser \u00e0 la cl\u00f4ture de l\u2019exercice<\/a>, et vers\u00e9es aux personnes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9mun\u00e9rations fixes et variables<\/li>\n\n\n\n<li>Indemnit\u00e9s, allocations et commissions<\/li>\n\n\n\n<li>Avantages en nature<\/li>\n\n\n\n<li>Remboursements de d\u00e9penses \u00e0 caract\u00e8re personnel<\/li>\n\n\n\n<li>Frais de d\u00e9placement<\/li>\n\n\n\n<li>Charges relatives aux biens mis \u00e0 disposition, v\u00e9hicules ou autres<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En plus de ces sommes, directement per\u00e7ues par les personnes les mieux r\u00e9mun\u00e9r\u00e9es, la d\u00e9claration 2067 compile \u00e9galement <strong>les frais engag\u00e9s par l\u2019entreprise au titre de la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/bien-gerer-fichier-clients\/\">relation clients<\/a><\/strong> : cadeaux, r\u00e9ceptions, invitations\u2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-comment-proceder\">Comment proc\u00e9der ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vous n\u2019avez pas choisi de confier la gestion de vos obligations fiscales \u00e0 votre expert-comptable et votre d\u00e9claration 2067 est \u00e9tablie en interne. Vous disposez peut-\u00eatre d\u2019une<a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/\"> solution de comptabilit\u00e9 avanc\u00e9e<\/a>, qui remplira automatiquement le formulaire \u00e0 partir des donn\u00e9es saisies dans l\u2019outil de gestion.<br>\nSinon, il vous reste \u00e0 \u00e9tablir manuellement la d\u00e9claration 2067 !<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Globalement, pour compl\u00e9ter le formulaire, <strong>vous avez \u00e0 rassembler toutes les donn\u00e9es n\u00e9cessaires<\/strong>. Elles se trouvent \u00e0 la fois dans la comptabilit\u00e9 de l\u2019entreprise (factures) et dans les fiches de paie des personnes. Au passage, si vous avez choisi de confier votre gestion \u00e0 un expert-comptable, il devra lui aussi <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/le-digital-pour-optimiser-la-collaboration-podcast\/\">disposer de toutes les donn\u00e9es<\/a>\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sachez que les personnes concern\u00e9es par la d\u00e9claration 2067, les 5 ou 10 b\u00e9n\u00e9ficiaires des principales r\u00e9mun\u00e9rations de l\u2019entreprise, <strong>doivent \u00eatre identifi\u00e9es tr\u00e8s pr\u00e9cis\u00e9ment<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pr\u00e9nom<\/li>\n\n\n\n<li>Nom<\/li>\n\n\n\n<li>Emploi occup\u00e9<\/li>\n\n\n\n<li>Adresse<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant des r\u00e9mun\u00e9rations \u00e0 reporter est le <strong>salaire brut<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Faites attention de n\u2019oublier personne. Par exemple,<strong> le dirigeant de l\u2019entreprise<\/strong>, m\u00eame non salari\u00e9, est concern\u00e9 par la d\u00e9claration 2067.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pr\u00e9parez l\u2019\u00e9tablissement de votre d\u00e9claration 2067 toute l\u2019ann\u00e9e<\/strong>. Par exemple, affectez les frais rembours\u00e9s \u00e0 chaque salari\u00e9 \u00e0 un compte de charge distinct lors de leur comptabilisation. Vous gagnerez beaucoup de temps lors de l\u2019\u00e9tablissement de la d\u00e9claration.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/daf-directeur-administratif-financier\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDAF &#8211; Directeur Administratif &amp; Financier\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/fiscalite-impot\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFiscalit\u00e9 &#8211; Imp\u00f4ts\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/ia-digitalisation\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIA-Digitalisation\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-30545 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-fiscalite-impot business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"713\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1.jpg\" class=\"card-post__image\" alt=\"Arrhes ou acompte : la mention sur votre devis qui peut co\u00fbter 50 euros par facture\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1-768x535.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-10T09:30:00+01:00\">10 novembre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">18 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-arrhes-acompte-afnor\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tArrhes ou acompte : la mention sur votre devis qui peut co\u00fbter 50 euros par facture\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tUn client verse 30 % \u00e0 la r\u00e9servation. Par exemple pour s\u00e9curiser le b\u00e9n\u00e9fice futur d\u2019un buffet de mariage ou de la r\u00e9novation de sa salle de bain. \nAu fait, ces 30 % : arrhes ou acompte ? En droit, il y a une vraie diff\u00e9rence et la somme vers\u00e9e n\u2019a pas la m\u00eame fonction. Mais avec la facture \u00e9lectronique, cette question ajoute l\u2019enjeu de conformit\u00e9 \u00e0 la subtilit\u00e9 juridique. \nIl vaut mieux savoir \u00e0 quoi l\u2019on s\u2019expose avant de choisir de mentionner un terme ou l\u2019autre sur son devis\u2026\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-30524 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-facture-electronique tag-fiscalite-impot business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facturation-electronique-optimisation-fiscale-eti\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-1271694534-1-684x384.jpg\" class=\"card-post__image\" alt=\"Facturation \u00e9lectronique : un levier fiscal pour les ETI\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-1271694534-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-1271694534-1-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-1271694534-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-05T11:15:57+01:00\">5 novembre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComment la facture \u00e9lectronique optimise la fiscalit\u00e9 des ETI\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-30483 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-facture-electronique tag-financement-et-investissement tag-pme-pmi business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/automatisation-p2p-quels-criteres-pour-bien-choisir\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-684x384.jpg\" class=\"card-post__image\" alt=\"Automatisation P2P : quels crit\u00e8res pour bien choisir votre solution ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-187920071-2-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-22T12:20:15+02:00\">22 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAutomatisation P2P : quels crit\u00e8res pour bien choisir votre solution ?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-30365 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-financement-et-investissement business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/kpis-p2p-les-indicateurs-qui-comptent\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-20T09:30:00+02:00\">20 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tKPIs du processus P2P : les indicateurs qui comptent vraiment\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-30368 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-erp tag-facture-electronique business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/cartographie-p2p-dans-votre-erp-prealable-indispensable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2080-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-19T12:31:00+02:00\">19 octobre 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCartographie P2P dans votre ERP : pourquoi cette premi\u00e8re \u00e9tape n&rsquo;est pas n\u00e9gociable\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Au-del\u00e0 d\u2019un certain seuil de d\u00e9penses, vous avez \u00e0 \u00e9tablir une d\u00e9claration 2067 si votre activit\u00e9 est concern\u00e9e par l\u2019imp\u00f4t sur le revenu ou par l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Si c\u2019est le cas, vous devez effectuer un relev\u00e9 des frais g\u00e9n\u00e9raux engag\u00e9s par les principaux dirigeants et les consigner dans la d\u00e9claration 2067. Comment faire [&hellip;]<\/p>\n","protected":false},"author":293,"featured_media":18,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"12","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[12],"tags":[605,315,224],"business_type":[9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34],"imagine_tag":[439,446,728,450,463,452,457,805],"coauthors":[924],"class_list":["post-11483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere","tag-daf-directeur-administratif-financier","tag-fiscalite-impot","tag-ia-digitalisation","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"C\u00e9dric Suire","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/03\/DirectaMente_Spain_280812_173-1024x683.jpg","imagine_tags":{"439":"Cloud","446":"Comptabilit\u00e9","728":"DAF - DSI","450":"ERP","463":"Expertise comptable","452":"Experts-Comptables","457":"Fiscalit\u00e9","805":"Loi anti-fraude TVA"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/11483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/293"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=11483"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/11483\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/18"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=11483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=11483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=11483"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=11483"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=11483"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=11483"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=11483"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=11483"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=11483"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=11483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}