{"id":7385,"date":"2023-03-01T12:01:33","date_gmt":"2023-03-01T11:01:33","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=7385"},"modified":"2026-03-18T12:20:32","modified_gmt":"2026-03-18T11:20:32","slug":"gestion-fiscale-definition","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/gestion-fiscale-definition\/","title":{"rendered":"Liasse fiscale"},"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\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/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\tLiasse fiscale\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\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=\"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=\"Liasse fiscale\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/gestion-fiscale-definition\/\"\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<p class=\"wp-block-paragraph\">Les documents comptables et fiscaux qu&rsquo;une entreprise doit transmettre chaque ann\u00e9e \u00e0 l&rsquo;administration pour d\u00e9clarer ses r\u00e9sultats sont regroup\u00e9s dans la liasse fiscale.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#definition\" data-level=\"2\">Qu&rsquo;est-ce qu&rsquo;une liasse fiscale ?<\/a><\/li><li><a href=\"#remplir\" data-level=\"2\">Comment remplir une liasse fiscale ?<\/a><\/li><li><a href=\"#transmettre\" data-level=\"2\">Comment la transmettre ?<\/a><\/li><li><a href=\"#atouts\" data-level=\"2\">Les atouts d&rsquo;une solution de gestion automatis&eacute;e<\/a><\/li><\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-a41da3bf-15a3-4444-af1d-4bb7317b9a31\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-a41da3bf-15a3-4444-af1d-4bb7317b9a31\"\n\t>T\u00e9l\u00e9chargez le guide \u00ab\u00a0Gestion financi\u00e8re : les secrets du succ\u00e8s\u00a0\u00bb<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"definition\">Qu&rsquo;est-ce qu&rsquo;une liasse fiscale ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La liasse fiscale est un ensemble de documents comptables normalis\u00e9s que les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur le revenu doivent transmettre chaque ann\u00e9e \u00e0 l\u2019administration fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle comprend notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le bilan, le compte de r\u00e9sultat, et leurs annexes.<\/li>\n\n\n\n<li>Des tableaux compl\u00e9mentaires (ex. : immobilisations, dettes, provisions).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces documents permettent de calculer le r\u00e9sultat fiscal et de d\u00e9terminer l\u2019imp\u00f4t d\u00fb. Cette liasse permet \u00e9galement \u00e0 l\u2019administration d\u2019\u00e9valuer la situation financi\u00e8re et fiscale de l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En outre, elle permet aux partenaires externes (banques, investisseurs, etc.) d\u2019analyser la sant\u00e9 financi\u00e8re de l\u2019entreprise, si celle-ci les y autorise. Elle constitue ainsi un outil essentiel de transparence et de conformit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"remplir\">Comment remplir une liasse fiscale ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Elle est \u00e9tablie \u00e0 partir de<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/sage-active-comptabilite-de-la-simple-tenue-automatisee-au-pilotage-avance\/\"> donn\u00e9es comptables<\/a> figurant dans les comptes annuels publi\u00e9s \u00e0 la cl\u00f4ture de l\u2019exercice. Les principales composantes de la liasse fiscale sont :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La d\u00e9claration de r\u00e9sultat, l\u2019affectation du r\u00e9sultat et la mention du d\u00e9ficit le cas \u00e9ch\u00e9ant<\/li>\n\n\n\n<li>Le bilan et le compte de r\u00e9sultat<\/li>\n\n\n\n<li>Le tableau des immobilisations et le tableau des amortissements<\/li>\n\n\n\n<li>Le tableau des provisions, des cr\u00e9ances et des dettes<\/li>\n\n\n\n<li>Les plus ou moins-values r\u00e9alis\u00e9es<\/li>\n\n\n\n<li>La valeur ajout\u00e9e produite<\/li>\n\n\n\n<li>La composition du capital social et le d\u00e9tail des \u00e9ventuelles participations dans des filiales<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"transmettre\">Comment la transmettre ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La t\u00e9l\u00e9d\u00e9claration et le t\u00e9l\u00e9paiement sont obligatoires pour la plupart des imp\u00f4ts professionnels. La <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2050-liasse\/liasse-fiscale-du-regime-reel-normal-en-matiere-de-bic-et-dis\" target=\"_blank\" rel=\"noreferrer noopener\">transmission <\/a>de la liasse fiscale doit intervenir dans les 3 mois suivant la date de cl\u00f4ture de l\u2019exercice. Quelle que soit la date de t\u00e9l\u00e9transmission, le pr\u00e9l\u00e8vement ne s&rsquo;effectue qu\u2019\u00e0 la date d\u2019\u00e9ch\u00e9ance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019<a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3666-sd\/attestation-de-regularite-fiscale\" target=\"_blank\" rel=\"noreferrer noopener\">attestation de r\u00e9gularit\u00e9 fiscale<\/a> certifie la r\u00e9gularit\u00e9 de la situation fiscale d\u2019une entreprise, en mati\u00e8re de d\u00e9claration et d\u2019acquittement. Elle s\u2019applique \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et sur la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/tva-taxe-sur-valeur-ajoutee-definition\/\">TVA<\/a> et concerne toutes les entreprises, y compris les entreprises individuelles.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"atouts\">Les atouts d\u2019une solution de gestion automatis\u00e9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/\">logiciel comptable<\/a> apporte plusieurs avantages dans l&rsquo;\u00e9tablissement d&rsquo;une liasse fiscale.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Il g\u00e9n\u00e8re automatiquement les documents n\u00e9cessaires (bilan, compte de r\u00e9sultat, annexes) \u00e0 partir des donn\u00e9es comptables enregistr\u00e9es.<\/li>\n\n\n\n<li>Il garantit que la liasse respecte les normes fiscales en vigueur gr\u00e2ce \u00e0 des mises \u00e0 jour r\u00e9guli\u00e8res.<\/li>\n\n\n\n<li>En r\u00e9duisant les saisies manuelles et les risques d\u2019erreurs, il facilite et acc\u00e9l\u00e8re sa pr\u00e9paration et vous fait gagner du temps<\/li>\n\n\n\n<li>Toutes les donn\u00e9es comptables sont centralis\u00e9e dans un seul outil, \u00e9vitant les pertes ou incoh\u00e9rences.<\/li>\n\n\n\n<li>Certains logiciels permettent une t\u00e9l\u00e9transmission directe \u00e0 l\u2019administration fiscale via la norme <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/edi-echange-de-donnees-informatise-definition\/\">EDI <\/a>(\u00c9change de Donn\u00e9es Informatis\u00e9).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u2019est donc un outil indispensable pour fiabiliser et optimiser la gestion fiscale de l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/business-process-management-bpm-definition\/\">Business Process Management (BPM) : d\u00e9finition <\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/taux-dendettement-dune-entreprise-comment-linterpreter\/\">Taux d\u2019endettement d\u2019une entreprise : comment l\u2019interpr\u00e9ter ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/encours-client-definition\/\">Encours client<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Glossaire initialement publi\u00e9 le 17\/04\/2019. Derni\u00e8re mise \u00e0 jour le 16\/12\/2024.<\/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-30100 sage_glossary type-sage_glossary status-publish hentry tag-facture-electronique tag-fiscalite-impot tag-pme-pmi tag-reglementation 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\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/themes\/sage\/dist\/images\/placeholder-related.png\" class=\"card-post__image\" loading=\"lazy\" alt=\"\">\n\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>\n\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<\/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\/glossaire\/statut-jeune-entreprise-innovante-impact-jeii\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tStatut de jeune entreprise innovante \u00e0 impact (JEII) : d\u00e9finition et avantages\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 nouveau statut accompagne les PME qui associent innovation, recherche et impact social ou environnemental.\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-29909 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-facture-electronique tag-fiscalite-impot tag-reglementation 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\/expert-comptable-facture-electronique-periode-fiscale\/\"\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\/2022\/04\/GettyImages-1261563841-684x384.jpg\" class=\"card-post__image\" alt=\"Expert-comptable : la facture \u00e9lectronique pour r\u00e9inventer la p\u00e9riode fiscale\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1261563841-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1261563841-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1261563841-1440x810.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=\"2026-06-16T10:00:00+02:00\">16 juin 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\tExpert-comptable : la facture \u00e9lectronique pour r\u00e9inventer la p\u00e9riode fiscale\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/taxe-sur-les-petits-colis\/\"\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_GB-Trucking-Logistics_0024-684x384.jpeg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2025\/08\/Mar2025_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\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=\"2026-03-06T09:15:00+01:00\">6 mars 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\">7 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\tTaxe sur les petits colis : quels changements pour les entreprises\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-3 post-28870 sage_glossary type-sage_glossary status-publish hentry tag-comptabilite tag-daf-directeur-administratif-financier tag-fiscalite-impot\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/recodification-de-la-tva-dans-le-cibs\/\"\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\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/themes\/sage\/dist\/images\/placeholder-related.png\" class=\"card-post__image\" loading=\"lazy\" alt=\"\">\n\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\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\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tRecodification de la TVA dans le CIBS : comprendre le nouveau r\u00e9f\u00e9rentiel et anticiper la transition\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-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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les documents comptables et fiscaux qu&rsquo;une entreprise doit transmettre chaque ann\u00e9e \u00e0 l&rsquo;administration pour d\u00e9clarer ses r\u00e9sultats sont regroup\u00e9s dans la liasse fiscale. Qu&rsquo;est-ce qu&rsquo;une liasse fiscale ? La liasse fiscale est un ensemble de documents comptables normalis\u00e9s que les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur le revenu doivent transmettre [&hellip;]<\/p>\n","protected":false},"author":297,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[315],"class_list":["post-7385","sage_glossary","type-sage_glossary","status-publish","hentry","tag-fiscalite-impot"],"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\/sage_glossary\/7385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/297"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/7385\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=7385"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=7385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}