{"id":723,"date":"2025-03-13T16:58:00","date_gmt":"2025-03-13T15:58:00","guid":{"rendered":"https:\/\/lga-conseil.fr\/blog\/?p=723"},"modified":"2025-03-14T16:43:43","modified_gmt":"2025-03-14T15:43:43","slug":"quand-verser-les-acomptes-dis","status":"publish","type":"post","link":"https:\/\/lga-conseil.fr\/blog\/quand-verser-les-acomptes-dis","title":{"rendered":"Quand verser les acomptes d\u2019IS ?"},"content":{"rendered":"\n<p><strong>Les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) doivent verser des acomptes p\u00e9riodiques pour \u00e9viter une r\u00e9gularisation trop lourde en fin d\u2019exercice. Quelles sont les \u00e9ch\u00e9ances \u00e0 respecter et comment les calculer ? Voici tout ce que vous devez savoir pour \u00eatre en r\u00e8gle.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Qu\u2019est-ce qu\u2019un acompte d\u2019IS ?<\/strong><\/h2>\n\n\n\n<p>L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) est r\u00e9gl\u00e9 en plusieurs versements tout au long de l\u2019ann\u00e9e fiscale. Plut\u00f4t que d\u2019attendre la cl\u00f4ture de l\u2019exercice, les entreprises doivent s\u2019acquitter d\u2019acomptes, calcul\u00e9s sur la base de l\u2019IS d\u00fb l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Cela permet d\u2019\u00e9taler la charge fiscale et d\u2019\u00e9viter une sortie de tr\u00e9sorerie trop importante en une seule fois.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Quelles entreprises doivent payer des acomptes d\u2019IS ?<\/strong><\/h2>\n\n\n\n<p>Toutes les entreprises assujetties \u00e0 l\u2019IS sont concern\u00e9es, \u00e0 l\u2019exception de celles dont l\u2019imp\u00f4t annuel est inf\u00e9rieur \u00e0 <strong>3 000 euros<\/strong>. Dans ce cas, le paiement s\u2019effectue en une seule fois lors de la d\u00e9claration de r\u00e9sultats.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Quelles sont les \u00e9ch\u00e9ances pour le paiement des acomptes ?<\/strong><\/h2>\n\n\n\n<p>Les acomptes d\u2019IS doivent \u00eatre vers\u00e9s en <strong>quatre fois dans l\u2019ann\u00e9e<\/strong>. Les dates limites de paiement sont fix\u00e9es comme suit :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>15 mars<\/strong> (1er acompte)<\/li>\n\n\n\n<li><strong>15 juin<\/strong> (2e acompte)<\/li>\n\n\n\n<li><strong>15 septembre<\/strong> (3e acompte)<\/li>\n\n\n\n<li><strong>15 d\u00e9cembre<\/strong> (4e acompte)<\/li>\n<\/ul>\n\n\n\n<p>Si la cl\u00f4ture de votre exercice est diff\u00e9rente du <strong>31 d\u00e9cembre<\/strong>, ces dates sont adapt\u00e9es en fonction du calendrier fiscal de votre entreprise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Comment calculer le montant des acomptes ?<\/strong><\/h2>\n\n\n\n<p>Chaque acompte correspond \u00e0 <strong>25 % de l\u2019IS d\u00fb l\u2019ann\u00e9e pr\u00e9c\u00e9dente<\/strong>. La formule de calcul est donc la suivante :<\/p>\n\n\n\n<p><strong>Montant de l\u2019acompte = (IS de l\u2019ann\u00e9e pr\u00e9c\u00e9dente \/ 4)<\/strong><\/p>\n\n\n\n<p>Exemple : Si votre entreprise a pay\u00e9 40 000 \u20ac d\u2019IS l\u2019an dernier, chaque acompte sera de <strong>10 000 \u20ac<\/strong>.<\/p>\n\n\n\n<p>Toutefois, si votre r\u00e9sultat \u00e9volue significativement, vous pouvez demander une modulation des acomptes pour \u00e9viter de verser un montant excessif.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Comment payer ses acomptes d\u2019IS ?<\/strong><\/h2>\n\n\n\n<p>Le paiement s\u2019effectue via le site officiel des imp\u00f4ts <strong>(impots.gouv.fr)<\/strong>, dans votre espace professionnel. Vous devez utiliser le <strong>pr\u00e9l\u00e8vement automatique<\/strong> ou le <strong>t\u00e9l\u00e9paiement<\/strong>, car aucun r\u00e8glement par ch\u00e8que n\u2019est accept\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><br><strong>Que se passe-t-il en cas de retard ou d\u2019erreur ?<\/strong><\/h2>\n\n\n\n<p>Si vous ne payez pas un acompte dans les d\u00e9lais, vous risquez :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une <strong>majoration de 5 %<\/strong> du montant d\u00fb<\/li>\n\n\n\n<li>Des <strong>int\u00e9r\u00eats de retard de 0,2 % par mois<\/strong><\/li>\n<\/ul>\n\n\n\n<p>En cas d\u2019erreur dans le calcul des acomptes, une r\u00e9gularisation sera effectu\u00e9e lors du solde de l\u2019IS. Il est donc crucial de bien anticiper ces paiements pour \u00e9viter toute p\u00e9nalit\u00e9.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h2 class=\"wp-block-heading\"><strong><br><\/strong><strong>Besoin d\u2019un accompagnement <\/strong><strong><br><\/strong><strong>pour votre gestion fiscale ?<\/strong><\/h2>\n\n\n\n<p><strong>Simplifiez vos obligations fiscales avec LGA Conseil<\/strong><strong><br><\/strong>Contactez nos experts pour une gestion optimis\u00e9e de vos acomptes et de votre IS.<\/p>\n\n\n\n<p><br><a href=\"https:\/\/lga-conseil.fr\/questionnaire-lga\/\">Prendre contact<\/a><\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Acomptes d\u2019IS : \u00e9ch\u00e9ances, calcul et modalit\u00e9s de paiement. Tout savoir pour \u00e9viter les p\u00e9nalit\u00e9s et g\u00e9rer votre tr\u00e9sorerie efficacement.<\/p>\n","protected":false},"author":2,"featured_media":731,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[25,24,23,27,26,21,22],"class_list":["post-723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boite-a-questions","tag-acomptes-is","tag-calcul-acomptes-is","tag-echeances-fiscales","tag-entreprise-is","tag-fiscalite-entreprise","tag-impot-sur-les-societes","tag-paiement-is"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quand verser les acomptes d\u2019IS ? - LGA Conseil<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lga-conseil.fr\/blog\/quand-verser-les-acomptes-dis\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quand verser les acomptes d\u2019IS ? - LGA Conseil\" \/>\n<meta property=\"og:description\" content=\"Acomptes d\u2019IS : \u00e9ch\u00e9ances, calcul et modalit\u00e9s de paiement. 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