{"id":3381,"date":"2022-03-10T10:30:54","date_gmt":"2022-03-10T09:30:54","guid":{"rendered":"https:\/\/www.facture.net\/blog\/?p=3381"},"modified":"2025-11-17T17:40:22","modified_gmt":"2025-11-17T16:40:22","slug":"reintegration-fiscale","status":"publish","type":"post","link":"https:\/\/www.facture.net\/blog\/reintegration-fiscale\/","title":{"rendered":"R\u00e9int\u00e9gration fiscale&nbsp;: corriger les oublis de cl\u00f4ture de compte"},"content":{"rendered":"\n<p>La <strong>r\u00e9int\u00e9gration fiscale<\/strong> permet de corriger une erreur fiscale commise suite \u00e0 la cl\u00f4ture de votre exercice. Il y a deux choses \u00e0 corriger&nbsp;: l&#8217;aspect comptable et l&#8217;aspect fiscal.<\/p>\n\n\n\n<p>La r\u00e9int\u00e9gration fiscale est une composante importante du <strong>r\u00e9sultat fiscal<\/strong> qui demande une attention et des connaissances particuli\u00e8res.<\/p>\n\n\n\n<p>Voici ce que vous devez savoir pour<strong> corriger les oublis de <a href=\"https:\/\/www.facture.net\/blog\/comment-preparer-la-cloture-de-lexercice-comptable\/\">cl\u00f4ture de compte<\/a> et ma\u00eetriser le processus de r\u00e9int\u00e9gration fiscale. <\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9int\u00e9gration fiscale&nbsp;: d\u00e9finition<\/h2>\n\n\n\n<p>La r\u00e9int\u00e9gration fiscale \u2014 aussi appel\u00e9e <em>r\u00e9int\u00e9gration extra-comptable<\/em> \u2014 consiste \u00e0 <strong>rajouter au r\u00e9sultat comptable les charges qui ne sont pas d\u00e9ductibles fiscalement<\/strong>.<br>Ce n\u2019est pas une correction de la comptabilit\u00e9&nbsp;: les \u00e9critures comptables restent inchang\u00e9es.<br>La r\u00e9int\u00e9gration intervient uniquement <strong>au moment du calcul du r\u00e9sultat fiscal<\/strong>, dans la liasse fiscale.<\/p>\n\n\n\n<p>Concr\u00e8tement, lorsqu\u2019une charge a \u00e9t\u00e9 comptabilis\u00e9e mais que la loi interdit sa d\u00e9duction, vous devez <strong>la r\u00e9int\u00e9grer<\/strong>, c\u2019est-\u00e0-dire l\u2019ajouter au r\u00e9sultat comptable pour obtenir le r\u00e9sultat fiscal.<\/p>\n\n\n\n<p>Ce m\u00e9canisme concerne toutes les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) et tous les entrepreneurs individuels soumis \u00e0 l\u2019imp\u00f4t sur le revenu (IR) dans la cat\u00e9gorie BIC\/BNC\/BA.<\/p>\n\n\n\n<p>Les r\u00e9int\u00e9grations portent notamment sur&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>les charges totalement non d\u00e9ductibles (amendes, certaines p\u00e9nalit\u00e9s, d\u00e9penses somptuaires) ;<\/li>\n\n\n\n<li>les amortissements d\u00e9passant les plafonds admis par la loi (ex&nbsp;: v\u00e9hicules de tourisme) ;<\/li>\n\n\n\n<li>les charges d\u00e9ductibles sous conditions non remplies.<\/li>\n<\/ul>\n\n\n\n<p>Dans ce cas, la r\u00e9int\u00e9gration permet de <strong>neutraliser fiscalement<\/strong> une charge comptabilis\u00e9e, sans modifier les comptes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comptabilit\u00e9 et fiscalit\u00e9&nbsp;: deux mondes \u00e0 ne pas m\u00e9langer<\/h2>\n\n\n\n<p>Avant de corriger un oubli, il faut comprendre les r\u00e8gles du jeu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le traitement comptable&nbsp;: enregistrer la r\u00e9alit\u00e9 \u00e9conomique<\/h3>\n\n\n\n<p>La comptabilit\u00e9 cherche une chose&nbsp;: rattacher les charges et les produits \u00e0 l\u2019exercice o\u00f9 ils sont n\u00e9s.<\/p>\n\n\n\n<p>Donc si une facture de l&#8217;ann\u00e9e N-1 est retrouv\u00e9e en ann\u00e9e N, la logique comptable dit&nbsp;: \u201cCette charge appartient \u00e0 N-1. Comment dois-je corriger les comptes&nbsp;?\u201d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le traitement fiscal&nbsp;: ajuster le r\u00e9sultat imposable<\/h3>\n\n\n\n<p>La fiscalit\u00e9 part du r\u00e9sultat comptable, puis applique&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>des r\u00e9int\u00e9grations (charges non d\u00e9ductibles)<\/li>\n\n\n\n<li>des d\u00e9ductions (produits non imposables)<\/li>\n<\/ul>\n\n\n\n<p>La r\u00e9int\u00e9gration fiscale n\u2019est pas un outil de correction comptable. C\u2019est juste un r\u00e9glage du r\u00e9sultat fiscal pour \u00e9viter une d\u00e9duction indue.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9int\u00e9gration fiscale et r\u00e9sultat comptable<\/h2>\n\n\n\n<p>Il ne faut donc pas confondre fiscalit\u00e9 et comptabilit\u00e9. C&#8217;est une correction comptable qui entra\u00eene g\u00e9n\u00e9ralement une r\u00e9int\u00e9gration fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e9sultat comptable<\/strong><\/h2>\n\n\n\n<p>Le r\u00e9sultat comptable correspond \u00e0&nbsp;: <strong>Produits \u2013 Charges<\/strong>, selon les r\u00e8gles strictes du Plan comptable g\u00e9n\u00e9ral (PCG). Il refl\u00e8te la r\u00e9alit\u00e9 \u00e9conomique de l\u2019entreprise, ind\u00e9pendamment des r\u00e8gles fiscales.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e9sultat fiscal<\/strong><\/h2>\n\n\n\n<p>Pour d\u00e9terminer le r\u00e9sultat fiscal, on part du r\u00e9sultat comptable puis on applique&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>des <strong>r\u00e9int\u00e9grations fiscales<\/strong> (ajouts),<\/li>\n\n\n\n<li>des <strong>d\u00e9ductions fiscales<\/strong> (retraits).<\/li>\n<\/ul>\n\n\n\n<p>Formule simplifi\u00e9e&nbsp;: R\u00e9sultat fiscal = R\u00e9sultat comptable + R\u00e9int\u00e9grations fiscales \u2212 D\u00e9ductions fiscales<\/p>\n\n\n\n<p>Ces retraitements sont d\u00e9finis par le Code g\u00e9n\u00e9ral des imp\u00f4ts et peuvent \u00eatre nombreux, variables et techniques. Le r\u00e9sultat fiscal sert de base&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>au calcul de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s,<\/li>\n\n\n\n<li>ou de l\u2019imp\u00f4t sur le revenu pour les entreprises individuelles.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Une op\u00e9ration comptable&nbsp;? Une op\u00e9ration fiscale&nbsp;?<\/strong><\/h2>\n\n\n\n<p>La r\u00e9int\u00e9gration fiscale <strong>n\u2019est pas une \u00e9criture comptable<\/strong>. C\u2019est un <strong>ajustement effectu\u00e9 uniquement dans la liasse fiscale<\/strong>, au moment de la d\u00e9termination du r\u00e9sultat imposable de l\u2019entreprise.<\/p>\n\n\n\n<p>Comprendre cette distinction est essentiel pour \u00e9viter la confusion entre la correction d\u2019erreurs comptables et les retraitements fiscaux.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Peut-on corriger un oubli de cl\u00f4ture de compte&nbsp;?<\/h2>\n\n\n\n<p>Deux situations possibles&nbsp;:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Le montant est important<\/strong> \u2192 on corrige l\u2019exercice pr\u00e9c\u00e9dent.<\/li>\n\n\n\n<li><strong>Le montant est faible<\/strong> \u2192 on enregistre la facture dans l\u2019exercice actuel.<\/li>\n<\/ol>\n\n\n\n<p>La r\u00e9clamation doit se faire <strong>uniquement<\/strong> via une r\u00e9clamation contentieuse.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Conditions<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Oubli involontaire,<\/li>\n\n\n\n<li>D\u00e9lai de r\u00e9clamation ouvert (souvent jusqu\u2019au 31\/12 de N+2),<\/li>\n\n\n\n<li>Avoir les justificatifs (facture, preuves du fait g\u00e9n\u00e9rateur).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cas o\u00f9 une r\u00e9clamation est recommand\u00e9e<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>facture \u00e9lev\u00e9e,<\/li>\n\n\n\n<li>impact sur le r\u00e9sultat important,<\/li>\n\n\n\n<li>cons\u00e9quence sur la distribution de dividendes ou les covenants bancaires,<\/li>\n\n\n\n<li>contr\u00f4le fiscal probable (secteurs sensibles).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cas o\u00f9 il vaut mieux \u00e9viter<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>montants faibles,<\/li>\n\n\n\n<li>gains fiscaux d\u00e9risoires par rapport \u00e0 la proc\u00e9dure,<\/li>\n\n\n\n<li>exercice bient\u00f4t prescrit.<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u00c0 lire aussi&nbsp;: <a href=\"https:\/\/www.facture.net\/blog\/gestion-entreprise-fin-annee\/\">Gestion d\u2019entreprise&nbsp;: 9 actions \u00e0 mener en fin d\u2019ann\u00e9e<\/a><\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles charges peut-on r\u00e9int\u00e9grer dans le bilan fiscal&nbsp;?<\/h2>\n\n\n\n<p>C\u2019est la loi qui fixe la liste des charges qui doivent faire l\u2019objet d\u2019un r\u00e9int\u00e9gration ou d\u2019une d\u00e9duction fiscale. Il existe de nombreuses <strong>charges exclues du droit \u00e0 la d\u00e9duction<\/strong> qui peuvent varier en fonction des lois fiscales en vigueur. Certaines charges concernent uniquement les entreprises individuelles ou uniquement les soci\u00e9t\u00e9s de capitaux.<\/p>\n\n\n\n<p>Les principales <strong>charges concern\u00e9es par la r\u00e9int\u00e9gration fiscale<\/strong> sont&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les taxes sur les v\u00e9hicules de soci\u00e9t\u00e9<\/li>\n\n\n\n<li>Les amendes fiscales et p\u00e9nalit\u00e9s pay\u00e9es par l\u2019entreprise<\/li>\n\n\n\n<li>Les imp\u00f4ts sur les b\u00e9n\u00e9fices et autres imp\u00f4ts<\/li>\n\n\n\n<li>Les cotisations et dons non d\u00e9ductibles<\/li>\n\n\n\n<li>Les d\u00e9penses somptuaires<\/li>\n\n\n\n<li>Les amortissements des v\u00e9hicules de tourisme<\/li>\n<\/ul>\n\n\n\n<p>Les r\u00e9int\u00e9grations fiscales font partie des nombreuses divergences entre la comptabilit\u00e9 et la fiscalit\u00e9 pouvant \u00eatre recens\u00e9es. On en compte plus de 200&nbsp;!<\/p>\n\n\n\n<p>Certains imp\u00f4ts ne sont pas concern\u00e9s par la r\u00e9int\u00e9gration fiscale&nbsp;: la CVAE, la CFE ou la taxe fonci\u00e8re peuvent \u00eatre d\u00e9ductibles.<\/p>\n\n\n\n<p><strong>L&#8217;imp\u00f4t sur les b\u00e9n\u00e9fices <\/strong>ne peut pas \u00eatre d\u00e9duit du r\u00e9sultat fiscal. Il n\u2019est pas non plus possible de d\u00e9duire<strong> l\u2019amortissement des imp\u00f4ts personnels <\/strong>des associ\u00e9s et des dirigeants. Seuls les imp\u00f4ts et taxes \u00e0 la charge de l\u2019entreprise sont d\u00e9ductibles.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">R\u00e9ussir le calcul de votre r\u00e9int\u00e9gration fiscal<\/h2>\n\n\n\n<p>Le processus de r\u00e9int\u00e9gration fiscale demande donc des connaissances fiscales importantes.<strong> L\u2019avis d\u2019un expert comptable <\/strong>peut \u00eatre n\u00e9cessaire pour vous aider \u00e0 corriger les oublis de cl\u00f4ture de compte de votre entreprise.<\/p>\n\n\n\n<p><strong>La r\u00e9int\u00e9gration extra-comptable <\/strong>est donc une solution pour vous aider \u00e0 corriger des oublis dans votre comptabilit\u00e9 mais elle demande une certaine ma\u00eetrise et des connaissances fiscales.<\/p>\n\n\n\n<p>Conna\u00eetre ce processus vous permettra aussi d\u2019<strong>\u00e9tablir un bilan fiscal correct <\/strong>et de calculer le r\u00e9sultat imposable de votre soci\u00e9t\u00e9.<\/p>\n\n\n\n<p>Pour \u00e9viter d&#8217;y avoir recours, il est important d&#8217;\u00eatre rigoureux, notamment dans la facturation. Essayez <a href=\"https:\/\/www.facture.net\/\">Facture.net<\/a> pour vous aider \u00e0 g\u00e9rer votre facturation simplement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9int\u00e9gration fiscale permet de corriger une erreur fiscale commise suite \u00e0 la cl\u00f4ture de votre exercice. Il y a deux choses \u00e0 corriger&nbsp;: l&#8217;aspect comptable et l&#8217;aspect fiscal. La r\u00e9int\u00e9gration fiscale est une composante importante du r\u00e9sultat fiscal qui demande une attention et des connaissances particuli\u00e8res. Voici ce que vous devez savoir pour corriger [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9int\u00e9gration fiscale&nbsp;: corriger les oublis de cl\u00f4ture de compte<\/title>\n<meta name=\"description\" content=\"La r\u00e9int\u00e9gration fiscale permet de corriger une erreur fiscale commise suite \u00e0 la cl\u00f4ture de votre exercice. 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