{"id":8822,"date":"2020-12-15T11:03:01","date_gmt":"2020-12-15T10:03:01","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=8822"},"modified":"2026-02-13T12:52:11","modified_gmt":"2026-02-13T11:52:11","slug":"evolutions-fiscales-entreprises-plf-2021","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/evolutions-fiscales-entreprises-plf-2021\/","title":{"rendered":"Fiscalit\u00e9 : ce qui change pour les entreprises au 1er janvier 2021"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\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\tFiscalit\u00e9 : ce qui change pour les entreprises au 1er janvier 2021\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>\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=\"2020-12-15T11:03:01+01:00\">15 d\u00e9cembre 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=\"Fiscalit\u00e9 : ce qui change pour les entreprises au 1er janvier 2021\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/evolutions-fiscales-entreprises-plf-2021\/\"\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\/sabineducrot\/\">\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\/2021\/04\/Sabine-Ducrot-Ciss-350x350.png\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Sabine Ducrot-Ciss<\/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\">Baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et des imp\u00f4ts de production, nouvelles aides \u00e0 l\u2019embauche ou encore coups de pouce du plan de relance : apr\u00e8s les mesures exceptionnelles prises en 2020, l\u2019\u00c9tat met en place de nouvelles dispositions favorables aux entreprises. Voici \u00e0 quoi s\u2019attendre dans le PLF 2021.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#baisse-IS\">Poursuite de la baisse de l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s<\/a><\/li>\n\n\n\n<li><a href=\"#impots-prod\">Diminution des imp\u00f4ts de production<\/a><\/li>\n\n\n\n<li><a href=\"#fonds-propres\">Renforcement des fonds propres des entreprises<\/a><\/li>\n\n\n\n<li><a href=\"#export\">Aide \u00e0 l&rsquo;export<\/a><\/li>\n\n\n\n<li><a href=\"#reevaluation-actifs\">Neutralisation des cons\u00e9quences fiscales des r\u00e9\u00e9valuations d&rsquo;actifs<\/a><\/li>\n\n\n\n<li><a href=\"#embauche\">Soutien \u00e0 l&#8217;embauche<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/produits\/sage-active\/\">D\u00e9couvrez Sage Active, la solution de gestion Saas, 100% Cloud et modulaire.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-plf-2021-poursuite-de-la-baisse-de-l-impot-sur-les-societes\">PLF 2021 : poursuite de la baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Engag\u00e9e par loi de finances pour 2018, la baisse du taux de l\u2019<strong>imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/strong> se poursuit comme pr\u00e9vu avec <a href=\"http:\/\/www.assemblee-nationale.fr\/dyn\/15\/dossiers\/loi_de_finances_pour_2021\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>le projet de loi de finances (PLF)<\/strong> pour 2021<\/a> pour toutes les entreprises, selon un taux diff\u00e9rent selon l\u2019importance de leur chiffre d\u2019affaires.<br>Ainsi, \u00e0 compter de 2021, le taux de l\u2019IS sera :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>de 26,5 % pour les entreprises dont le chiffre d&rsquo;affaires est inf\u00e9rieur \u00e0 250 millions d&rsquo;euros (au lieu de 28 % cette ann\u00e9e),<\/li>\n\n\n\n<li>et de 27,5 % pour les grandes entreprises dont le chiffre d\u2019affaires est \u00e9gal ou sup\u00e9rieur \u00e0 250 millions d&rsquo;euros. En 2022, il devrait s\u2019\u00e9lever \u00e0 25 % pour toutes les entreprises, sans distinction de chiffre d\u2019affaires.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-plf-2021-diminution-des-impots-de-production\">PLF 2021 : diminution des imp\u00f4ts de production<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plusieurs mesures vont \u00eatre prises par le PLF pour abaisser certains imp\u00f4ts de production et ainsi <strong>stimuler la comp\u00e9titivit\u00e9<\/strong> des entreprises. L\u2019objectif est de leur faire \u00e9conomiser 10 milliards d\u2019euros sur l&rsquo;ann\u00e9e 2021 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la <strong>cotisation sur la valeur ajout\u00e9e des entreprises (CVAE)<\/strong> va ainsi \u00eatre r\u00e9duite de moiti\u00e9 ;<\/li>\n\n\n\n<li>la m\u00e9thode comptable pour le calcul des <strong>imp\u00f4ts fonciers<\/strong> (cotisation fonci\u00e8re des entreprises \u2013 CFE \u2013 et taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties) va \u00e9galement \u00eatre revue ;<\/li>\n\n\n\n<li>le taux de plafonnement de la <strong>contribution \u00e9conomique territoriale (CET)<\/strong> va, lui, baisser de 3 % \u00e0 2 %, afin que toutes les entreprises puissent b\u00e9n\u00e9ficier d\u2019une baisse de leur CVAE et CFE ;<\/li>\n\n\n\n<li>enfin, l\u2019\u00c9tat autorise la prolongation de l\u2019<strong>exon\u00e9ration de CFE<\/strong> de 3 ans en cas de cr\u00e9ation ou d\u2019extension d\u2019\u00e9tablissements, sur d\u00e9cision des collectivit\u00e9s locales.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-renforcement-des-fonds-propres-des-entreprises\">Renforcement des fonds propres des entreprises<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Afin de relancer l&rsquo;\u00e9conomie et de permettre aux entreprises de continuer \u00e0 investir dans leur activit\u00e9 et se d\u00e9velopper, les pr\u00eats garantis par l\u2019\u00c9tat vont continuer \u00e0 \u00eatre accessibles aux TPE, PME et ETI. L\u2019\u00c9tat va garantir \u00e0 hauteur de 150 millions d\u2019euros des <strong>placements labellis\u00e9s \u00ab France Relance \u00bb<\/strong> engag\u00e9s dans une reprise durable de l\u2019\u00e9conomie par les PME et ETI. Il pourra \u00e9galement consacrer des garanties aux instruments de refinancement des pr\u00eats participatifs accord\u00e9s aux TPE, PME et ETI par les banques \u00e0 hauteur de 2 milliards d\u2019euros, afin de faciliter l\u2019acc\u00e8s des entreprises \u00e0 ces aides. Les moyens de BPI France (Banque Publique d&rsquo;Investissement qui accompagne le financement des entreprises via des pr\u00eats de d\u00e9veloppement, des financements \u00e0 court terme\u2026) seront augment\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-aide-a-l-export\">Aide \u00e0 l&rsquo;export<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Alors que l\u2019ann\u00e9e 2020 a \u00e9t\u00e9 difficile pour les entreprises fran\u00e7aises \u00e0 l\u2019international, o\u00f9 pr\u00e8s d\u2019une entreprise sur deux a mis ses <strong>exportations<\/strong> sur pause, l\u2019\u00c9tat a pr\u00e9vu un volet sp\u00e9cifique export dans son <strong>plan de relance \u00e9conomique<\/strong> d\u2019une valeur de 247 millions d\u2019euros. Cette <strong>enveloppe, du fonds d&rsquo;\u00e9tudes et d&rsquo;aide au secteur priv\u00e9 (FASEP)<\/strong>, est en partie consacr\u00e9e :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>au renforcement des moyens de l\u2019assurance prospection, qui finance les d\u00e9penses de prospections et assure contre le risque d\u2019\u00e9chec \u00e0 l\u2019export ;<\/li>\n\n\n\n<li>\u00e0 la mise en place d\u2019un \u00ab ch\u00e8que export \u00bb permettant de financer jusqu\u2019\u00e0 50 % des frais de prestation d\u2019accompagnement \u00e0 l\u2019international.<\/li>\n\n\n\n<li>au \u00ab ch\u00e8que VIE \u00bb d\u2019un montant de 5 000 euros pour financer l\u2019envoi en mission d\u2019un volontaire international en entreprise.<\/li>\n\n\n\n<li>au soutien de projets d\u2019infrastructures dans les pays \u00e9mergents, qui sera doubl\u00e9.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-plf-2021-neutralisation-des-consequences-fiscales-des-reevaluations-d-actifs\">PLF 2021 : Neutralisation des cons\u00e9quences fiscales des r\u00e9\u00e9valuations d\u2019actifs<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le PLF pour 2021 pr\u00e9voit de d\u00e9roger temporairement au principe d\u2019imposition imm\u00e9diate sur la <strong>plus-value<\/strong> r\u00e9alis\u00e9e lors de la r\u00e9\u00e9valuation comptable des immobilisations <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/actif-definition-de-lactif-en-comptabilite-dentreprise\/\"><strong>d\u2019actifs<\/strong><\/a>. Les plus-values issues des \u00e9carts sur les immobilisations <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/amortissement-definition-de-lamortissement-en-comptabilite-dentreprise\/\">amortissables<\/a> pourront \u00eatre \u00e9tal\u00e9es sur une p\u00e9riode de 5 ans, pour l\u2019ensemble des actifs (sauf les constructions, les plantations et les agencements et am\u00e9nagements des terrains amortissables dont la dur\u00e9e maximale sera de 15 ans). Quant aux immobilisations non amortissables, elles b\u00e9n\u00e9ficieront d\u2019un r\u00e9gime de sursis d\u2019imposition jusqu\u2019\u00e0 la cession du bien. Il ne s\u2019agit donc pas l\u00e0 d\u2019une perte de recette pour l\u2019\u00c9tat mais uniquement d\u2019<strong>un d\u00e9calage de perception<\/strong>. Cette disposition s\u2019appliquerait \u00e0 la premi\u00e8re op\u00e9ration de r\u00e9\u00e9valuation constat\u00e9e au terme d\u2019un exercice clos \u00e0 compter du 31 d\u00e9cembre 2020 et jusqu\u2019au 31 d\u00e9cembre 2022<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-soutien-a-l-embauche\">Soutien \u00e0 l\u2019embauche<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Deux aides \u00e0 l\u2019embauche sont d\u00e9velopp\u00e9es pour soutenir l\u2019emploi :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;aide exceptionnelle pour <strong>l&#8217;embauche d&rsquo;un jeune<\/strong> de <strong>moins de 26 ans<\/strong>, mise en place cette ann\u00e9e et qui b\u00e9n\u00e9ficiera de nouveaux cr\u00e9dits en 2021. Pour en savoir plus, <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/plan-jeunes-comprendre\/\">consultez notre article d\u00e9di\u00e9.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019autre aide exceptionnelle concerne l&rsquo;<strong>embauche en contrat d&rsquo;alternance<\/strong>. Pour en savoir plus sur ses modalit\u00e9s et son montant, pouvant aller jusqu\u2019\u00e0 8 000 euros, <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/aides-pour-embaucher-apprentis\/\">consultez notre article d\u00e9di\u00e9 !<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/fr-fr\/produits\/sage-active\/\">D\u00e9couvrez Sage Active, la solution de gestion Saas, 100% Cloud et modulaire.<\/a><\/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\/financement-et-investissement\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFinancement et Investissement\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<\/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-25532 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-daf-directeur-administratif-financier tag-financement-et-investissement tag-tresorerie 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\/ouverture-de-capital-convaincre-investisseurs\/\"\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\/2017\/09\/GettyImages-526124542_super-scaled-684x384.jpg\" class=\"card-post__image\" alt=\"Two men having video conference with a colleague.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2017\/09\/GettyImages-526124542_super-scaled-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2017\/09\/GettyImages-526124542_super-scaled-768x513.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2017\/09\/GettyImages-526124542_super-scaled-1213x810.jpg 1213w\" 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=\"2025-09-17T07:15:00+02:00\">17 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\">4 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\tOuverture de capital : structurer sa gestion financi\u00e8re pour s\u00e9duire les investisseurs\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>Baisse de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et des imp\u00f4ts de production, nouvelles aides \u00e0 l\u2019embauche ou encore coups de pouce du plan de relance : apr\u00e8s les mesures exceptionnelles prises en 2020, l\u2019\u00c9tat met en place de nouvelles dispositions favorables aux entreprises. Voici \u00e0 quoi s\u2019attendre dans le PLF 2021. D\u00e9couvrez Sage Active, la solution [&hellip;]<\/p>\n","protected":false},"author":902,"featured_media":25402,"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":"13","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":[835,315],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,38,39,34,36,40],"imagine_tag":[446,451,736,714,450,457,857],"coauthors":[901],"class_list":["post-8822","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-financement-et-investissement","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"],"sage_meta":{"region":"fr-fr","author_name":"Sabine Ducrot-Ciss","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_Financial-Family-office_0920.jpeg","imagine_tags":{"446":"Comptabilit\u00e9","451":"CRM","736":"DGFip","714":"Dirigeant de PME","450":"ERP","457":"Fiscalit\u00e9","857":"Fiscalit\u00e9 &amp; Tr\u00e9sorerie"}},"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\/8822","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\/902"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=8822"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/8822\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/25402"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=8822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=8822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=8822"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=8822"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=8822"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=8822"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=8822"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=8822"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=8822"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=8822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}