{"id":8078,"date":"2020-02-26T12:12:51","date_gmt":"2020-02-26T11:12:51","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=8078"},"modified":"2026-02-05T14:38:47","modified_gmt":"2026-02-05T13:38:47","slug":"loi-de-finances-2020-nouveautes-pme-eti","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/loi-de-finances-2020-nouveautes-pme-eti\/","title":{"rendered":"Loi de finances pour 2020 : quelles nouveaut\u00e9s pour les PME et les ETI ?"},"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\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/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\tLoi de finances pour 2020 : quelles nouveaut\u00e9s pour les PME et les ETI ?\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=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/02\/nouveautes-reglementaires-entreprises-2020-1064x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"loi-de-finances-2020-nouveautes-pme-eti\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/02\/nouveautes-reglementaires-entreprises-2020-1064x810.jpg 1064w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/02\/nouveautes-reglementaires-entreprises-2020-768x585.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/02\/nouveautes-reglementaires-entreprises-2020-1536x1169.jpg 1536w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/02\/nouveautes-reglementaires-entreprises-2020.jpg 1675w\" sizes=\"(max-width: 1064px) 100vw, 1064px\" \/>\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=\"2020-02-26T12:12:51+01:00\">26 f\u00e9vrier 2020<\/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=\"Loi de finances pour 2020 : quelles nouveaut\u00e9s pour les PME et les ETI ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/loi-de-finances-2020-nouveautes-pme-eti\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\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\">Baisser la d\u00e9pense publique, all\u00e9ger la fiscalit\u00e9 des entreprises afin de pr\u00e9server la comp\u00e9titivit\u00e9, simplifier un certain nombre de d\u00e9marches administratives : tels \u00e9taient les principaux objectifs du Gouvernement \u00e0 travers la nouvelle <strong>Loi de finances 2020<\/strong>. Comment cela se manifeste-t-il concr\u00e8tement pour les entreprises ? Voici 7 mesures phares du nouveau texte en direction des PME et ETI.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-un-reamenagement-du-mecenat-d-entreprise\">Un r\u00e9am\u00e9nagement du m\u00e9c\u00e9nat d&rsquo;entreprise<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Suite \u00e0 un rapport de la Cour des comptes qui en critiquait le fonctionnement, la <strong>r\u00e9duction d\u2019imp\u00f4t<\/strong> \u00e0 laquelle peuvent pr\u00e9tendre les entreprises au titre du m\u00e9c\u00e9nat est abaiss\u00e9e de 60 % \u00e0 40 % pour les versements sup\u00e9rieurs \u00e0 2 millions d\u2019euros. \u00c0 noter cependant que le taux de 60 % est maintenu, sans plafond, pour les actions s\u2019inscrivant en faveur des <strong>personnes en difficult\u00e9<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>distribution de repas ;<\/li>\n\n\n\n<li>acc\u00e8s au logement ;<\/li>\n\n\n\n<li>fourniture de soins.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-revision-du-credit-d-impot-recherche\">Une r\u00e9vision du cr\u00e9dit d&rsquo;imp\u00f4t recherche<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les frais de fonctionnement retenus pour le calcul de la base de ce <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong> ont \u00e9t\u00e9 revus \u00e0 la baisse. Ils \u00e9taient jusqu\u2019ici fix\u00e9s forfaitairement \u00e0 50 % des <strong>frais de personnel de recherche<\/strong> et \u00e0 75 % des <strong>dotations aux amortissements<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9sormais, les frais de personnel ne seront pris en compte qu\u2019\u00e0 hauteur de 43 % afin d\u2019\u00eatre plus coh\u00e9rents avec le niveau de charge r\u00e9ellement observ\u00e9 au sein des entreprises. La <strong>quote-part bas\u00e9e sur la dotation aux amortissements<\/strong>, elle, demeure inchang\u00e9e, notamment pour ne pas l\u00e9ser les <strong>activit\u00e9s industrielles<\/strong> qui sont g\u00e9n\u00e9ralement plus capitalistiques. D\u2019apr\u00e8s Bercy, cette mesure repr\u00e9sentera une \u00e9conomie d\u2019environ 230 millions d\u2019euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/credit-impot-recherche-innovation-criteres-eligibilite\/\">Pour savoir comment b\u00e9n\u00e9ficier du cr\u00e9dit d\u2019imp\u00f4t recherche, d\u00e9couvrez notre article d\u00e9di\u00e9.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-modification-de-la-fiscalite-des-vehicules\">Une modification de la fiscalit\u00e9 des v\u00e9hicules<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u2019une part, la loi r\u00e9vise le plafond de d\u00e9ductibilit\u00e9 des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/amortissement-definition-de-lamortissement-en-comptabilite-dentreprise\/\"><strong>amortissements<\/strong><\/a> afin de tenir compte des nouveaux bar\u00e8mes europ\u00e9ens de d\u00e9termination des \u00e9missions de CO2\u00b9. Par ailleurs, le nouveau texte all\u00e8ge le bar\u00e8me de la taxe sur les v\u00e9hicules de tourisme et de soci\u00e9t\u00e9 (TVTS). Mais surtout, la l\u00e9gislation se veut plus incitative pour les v\u00e9hicules dits propres. C\u2019est ainsi qu\u2019elle renforce les <strong>bonus et malus<\/strong> en faveur de l\u2019achat ou la location de v\u00e9hicules moins polluants. A titre d\u2019exemple, le malus d\u00fb lors de la premi\u00e8re immatriculation se d\u00e9clenchera d\u00e9sormais \u00e0 partir d\u2019un taux de CO2 de 110 g\/km, contre 117 g\/km auparavant, et la derni\u00e8re tranche du bar\u00e8me s\u2019appliquera d\u00e8s 172 g\/km (pour un co\u00fbt de 12 500 \u20ac), contre 191 g\/km (et un co\u00fbt de 10 500 \u20ac) pr\u00e9c\u00e9demment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-operations-de-fusion-et-scission-un-nouveau-traitement-fiscal\">Op\u00e9rations de fusion et scission : un nouveau traitement fiscal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La loi du 19 juillet 2019\u00b2 portait d\u00e9j\u00e0 sur le traitement fiscal des op\u00e9rations de fusion simplifi\u00e9e entre soci\u00e9t\u00e9s s\u0153urs \u2013 ou de scission \u2013 qui s\u2019effectuent sans <strong>augmentation de capital<\/strong> et sans <strong>\u00e9change de titres<\/strong>. La nouvelle Loi de finances assure la neutralit\u00e9 fiscale de ce type d\u2019op\u00e9rations pour la <strong>soci\u00e9t\u00e9 absorbante<\/strong> (ou la soci\u00e9t\u00e9 b\u00e9n\u00e9ficiaire des apports en cas de scission) afin d&rsquo;\u00e9viter que cette derni\u00e8re ne voie se cr\u00e9er un <strong>profit imposable<\/strong>. Ces nouvelles dispositions, qui cr\u00e9ent un cadre plus favorable pour les projets de restructurations juridiques simples, s&rsquo;appliquent aux op\u00e9rations r\u00e9alis\u00e9es \u00e0 compter du 21 juillet 2019.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-intensification-de-la-lutte-contre-la-fraude-a-la-tva\">Une intensification de la lutte contre la fraude \u00e0 la TVA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La nouvelle loi institue pour l\u2019administration un droit de communication directement aupr\u00e8s des entrep\u00f4ts et des plateformes logistiques. Ces entreprises devront tenir un <strong>registre de leurs transactions<\/strong>, retra\u00e7ant les flux de biens import\u00e9s et permettant d\u2019identifier clairement l\u2019entit\u00e9 redevable de la TVA. Elles devront les conserver pendant 10 ans. En parall\u00e8le, une proc\u00e9dure de <strong><em>name and shame<\/em><\/strong> est officiellement instaur\u00e9e ; les noms des entreprises dans lesquelles une fraude aura \u00e9t\u00e9 constat\u00e9e seront rendus publics.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cates-vous s\u00fbr que vos solutions de gestion, de comptabilit\u00e9 ou vos syst\u00e8mes de caisse sont bien conformes \u00e0 la <a href=\"https:\/\/www.sage.com\/fr-fr\/loi-tva-anti-fraude-2018\/\">loi anti-fraude \u00e0 la TVA de 2018<\/a> ? Pour vous en assurer, d\u00e9couvrez notre <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/loi-contre-fraude-tva-changements-janvier-2018\/\">infographie d\u00e9di\u00e9e<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-baisse-de-l-impot-sur-les-societes\">Une baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le gouvernement poursuit son objectif d\u2019abaisser le taux d\u2019<strong>imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong> \u00e0 25 % en 2022 pour l\u2019ensemble des entreprises. En revanche, la trajectoire pr\u00e9vue diff\u00e8re selon la taille de l\u2019entreprise. <strong>En 2020<\/strong> et pour les exercices ouverts \u00e0 compter du 1er janvier 2020, ce taux est de :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>28 % pour les entreprises dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 250 millions d\u2019euros.<\/li>\n\n\n\n<li>31 % pour les entreprises dont le chiffre d\u2019affaires est sup\u00e9rieur \u00e0 250 millions d\u2019euros, pour la part des b\u00e9n\u00e9fices imposables qui d\u00e9passe 500 000 euros.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le gouvernement estime \u00e0 1 milliard d\u2019euros la baisse d\u2019imp\u00f4ts ainsi r\u00e9alis\u00e9e au profit des entreprises en 2020.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-rationalisation-du-recouvrement-fiscal\">Rationalisation du recouvrement fiscal<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019objectif de la nouvelle loi est de r\u00e9organiser le recouvrement des <strong>pr\u00e9l\u00e8vements obligatoires<\/strong> afin de fournir aux entreprises un seul interlocuteur pour le paiement de leurs imp\u00f4ts. Pour ce faire, le texte pr\u00e9voit 3 grands changements qui seront r\u00e9alis\u00e9s en parall\u00e8le, progressivement d\u2019ici 2025 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la <strong>DGFiP<\/strong> (Direction g\u00e9n\u00e9rale des finances publiques) prendra en charge les imp\u00f4ts et taxes aujourd\u2019hui pr\u00e9lev\u00e9s par la Direction g\u00e9n\u00e9rale des douanes et droits indirects.<\/li>\n\n\n\n<li>le recouvrement de la sph\u00e8re sociale des pr\u00e9l\u00e8vements obligatoires sera unifi\u00e9 autour des <strong>URSSAF<\/strong>.<\/li>\n\n\n\n<li>les synergies et des services communs seront d\u00e9velopp\u00e9s entre la <strong>DGFiP<\/strong> et les <strong>URSSAF<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00b9<a href=\"https:\/\/ec.europa.eu\/transport\/sites\/transport\/files\/c20173525-recommendation-wltp.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">WLTP pour Worldwide-harmonised Light vehicle Test Procedure<\/a><\/em><br>\n<em>\u00b2dite de simplification, de clarification et d&rsquo;actualisation du droit des soci\u00e9t\u00e9s<\/em><\/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\/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<\/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-28992 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-fiscalite-impot tag-tresorerie business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable 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=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-1214x810.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_GB-Trucking-Logistics_0024-1214x810.jpeg 1214w\" 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=\"2026-03-06T09:15:00+01:00\">6 mars 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\">7 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\/taxe-sur-les-petits-colis\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tTaxe sur les petits colis : quels changements pour les entreprises\u00a0?\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\tDepuis le 1er mars 2026, la taxe sur les petits colis impose un pr\u00e9l\u00e8vement de 2 \u20ac par article pour les imports hors UE de moins de 150 \u20ac. Ce dispositif vise \u00e0 r\u00e9\u00e9quilibrer la concurrence avec le commerce local et impacte les d\u00e9clarations douani\u00e8res. \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-28810 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-dgfip-administration-fiscale tag-fiscalite-impot tag-reglementation business_type-artisans-et-petites-entreprises 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\/loi-finances-2026\/\"\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_2481-684x384.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_2481-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2481-1215x810.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=\"2026-02-18T11:23:01+01:00\">18 f\u00e9vrier 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\">5 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\t7 principaux changements pour les entreprises en 2026\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-27902 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-collaborateurs tag-fiscalite-impot tag-rh-et-fiche-de-paie business_type-artisans-et-petites-entreprises 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\/rgdu-reduction-generale-degressive-unique\/\"\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\/2025\/08\/Mar2025_Financial-Family-office_0694-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0694-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0694-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0694-1214x810.jpeg 1214w\" 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=\"2026-02-05T12:49:33+01:00\">5 f\u00e9vrier 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\">5 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\tCotisations patronales : les cl\u00e9s pour appliquer sereinement la RGDU\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-21512 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-facture-electronique tag-fiscalite-impot business_type-artisans-et-petites-entreprises 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\/declaration-tva-et-facture-electronique-cqfe-video\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\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_2665-684x384.jpg\" class=\"card-post__image\" alt=\"TVA et facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2665-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2665-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2665-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\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<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\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=\"2025-09-22T09:15:00+02:00\">22 septembre 2025<\/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\">3 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\t[#CQFE] Que devient la d\u00e9claration de TVA avec la facture \u00e9lectronique\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\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-18284 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-fiscalite-impot tag-fraude business_type-artisans-et-petites-entreprises 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\/conformite-fiscale-comment-lassurer\/\"\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-1414263386-684x384.jpg\" class=\"card-post__image\" alt=\"Conformit\u00e9 fiscale : ne pas l\u2019assurer n\u2019a jamais \u00e9t\u00e9 aussi risqu\u00e9\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1414263386-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1414263386-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1414263386-1215x810.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=\"2024-02-15T14:30:00+01:00\">15 f\u00e9vrier 2024<\/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\">5 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\tConformit\u00e9 fiscale : ne pas l\u2019assurer n\u2019a jamais \u00e9t\u00e9 aussi risqu\u00e9\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>Baisser la d\u00e9pense publique, all\u00e9ger la fiscalit\u00e9 des entreprises afin de pr\u00e9server la comp\u00e9titivit\u00e9, simplifier un certain nombre de d\u00e9marches administratives : tels \u00e9taient les principaux objectifs du Gouvernement \u00e0 travers la nouvelle Loi de finances 2020. Comment cela se manifeste-t-il concr\u00e8tement pour les entreprises ? Voici 7 mesures phares du nouveau texte en direction [&hellip;]<\/p>\n","protected":false},"author":293,"featured_media":8080,"comment_status":"open","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":"13","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":[13],"tags":[315],"business_type":[9],"lilypad":[],"context":[],"industry":[],"persona":[34],"imagine_tag":[457,459],"coauthors":[924],"class_list":["post-8078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-fiscalite-impot","business_type-petites-et-moyennes-entreprises"],"sage_meta":{"region":"fr-fr","author_name":"C\u00e9dric Suire","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/02\/nouveautes-reglementaires-entreprises-2020.jpg","imagine_tags":{"457":"Fiscalit\u00e9","459":"Petites et Moyennes Entreprises"}},"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\/8078","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=8078"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/8078\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/8080"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=8078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=8078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=8078"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=8078"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=8078"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=8078"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=8078"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=8078"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=8078"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=8078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}