{"id":3096,"date":"2023-05-26T11:20:09","date_gmt":"2023-05-26T09:20:09","guid":{"rendered":"https:\/\/blog.evaluation-entreprise.com\/?p=3096"},"modified":"2023-09-25T10:48:36","modified_gmt":"2023-09-25T08:48:36","slug":"le-regime-fiscal-de-la-cession-dun-fonds-de-commerce","status":"publish","type":"post","link":"https:\/\/blog.evaluation-entreprise.com\/index.php\/2023\/05\/26\/le-regime-fiscal-de-la-cession-dun-fonds-de-commerce\/","title":{"rendered":"Le r\u00e9gime fiscal de la cession d&rsquo;un fonds de commerce"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/02\/Opticien-1024x536.png\" alt=\"\" class=\"wp-image-1746\" srcset=\"https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/02\/Opticien-1024x536.png 1024w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/02\/Opticien-300x157.png 300w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/02\/Opticien-768x402.png 768w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/02\/Opticien-1536x804.png 1536w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/02\/Opticien-2048x1072.png 2048w, https:\/\/blog.evaluation-entreprise.com\/wp-content\/uploads\/2021\/02\/Opticien-1200x628.png 1200w\" sizes=\"auto, (max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 1362px) 62vw, 840px\" \/><figcaption>Fiscalit\u00e9 cession fonds de commerce<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">La cession d\u2019un fonds de commerce consiste \u00e0 la vente du fonds par le propri\u00e9taire \u00e0 un potentiel acqu\u00e9reur. Le fonds de commerce est compos\u00e9 de biens mat\u00e9riels et immat\u00e9riels, sa cession entraine le transfert de propri\u00e9t\u00e9 de ces biens mais \u00e9galement des cons\u00e9quences fiscales du c\u00f4t\u00e9 du c\u00e9dant et du repreneur. La fiscalit\u00e9 de la cession d&rsquo;un fonds de commerce est vue des deux parties : vendeur et repreneur. La composition du fonds de commerce :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les \u00e9l\u00e9ments corporels : appel\u00e9s \u00e9galement \u00e9l\u00e9ments mat\u00e9riels, ils se composent du mat\u00e9riel, de l\u2019outillage, le mobilier etc.<\/li><li>Les \u00e9l\u00e9ments incorporels : la client\u00e8le, le nom commercial, le droit au bail, le brevet etc.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Du c\u00f4t\u00e9 c\u00e9dant :<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le vendeur du fonds de commerce est soumis \u00e0 l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices, au paiement de la TVA et \u00e0 l\u2019acquittement de la CET (Contribution \u00c9conomique et Territoriale).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou l\u2019IS :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">elle est acquitt\u00e9e lorsque le c\u00e9dant r\u00e9alise une plus-value sur la cession de son fonds de commerce. C\u2019est-\u00e0-dire lorsque le prix de vente est sup\u00e9rieur \u00e0 la valeur du <a href=\"https:\/\/www.evaluation-commerce.com\/fonds-de-commerce.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">fonds de commerce<\/a>.<br>La plus-value peut \u00eatre exon\u00e9r\u00e9e plusieurs raisons : un d\u00e9part \u00e0 la retraite, en fonction du montant des recettes de l\u2019entreprise ou encore en fonction du prix de cession du fonds de commerce \u00e0 condition que l\u2019activit\u00e9 soit exerc\u00e9e dans l\u2019entreprise pendant au moins 5 ans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Selon la valeur du fonds transmis :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Exon\u00e9ration totale, lorsque le prix de cession est inf\u00e9rieur \u00e0 500 000 euros.<\/li><li>Lorsque le prix de cession est compris entre 500 000 et 1 000 000 euros, l\u2019exon\u00e9ration est partielle.<\/li><li>Aucune exon\u00e9ration si le prix de cession est sup\u00e9rieur \u00e0 1 000 000 euros.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour un d\u00e9part \u00e0 la retraite :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Le c\u00e9dant doit avoir exerc\u00e9 l\u2019activit\u00e9 pendant au moins 5 ans ;<\/li><li>Faire valoir ses droits \u00e0 la retraite dans un d\u00e9lai de deux ans suivant la cession du fonds ;<\/li><li>L\u2019entreprise doit \u00eatre soumise au r\u00e9gime fiscal de l\u2019imp\u00f4t sur le revenu ; comprendre moins de 250 salari\u00e9s et r\u00e9alis\u00e9 un chiffre d\u2019affaires annuel inf\u00e9rieur \u00e0 50 millions d\u2019euros ou un total de bilan inf\u00e9rieur \u00e0 43 millions d\u2019euros.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">La taxe sur la valeur ajout\u00e9e (TVA) :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La cession d\u2019un fonds de <a href=\"https:\/\/www.evaluation-commerce.com\/la-methode-avalor.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">commerce<\/a> est soumise \u00e0 la TVA \u00e0 condition que le vendeur soit assujetti \u00e0 la TVA. Dans le cas contraire, le c\u00e9dant peut \u00eatre exon\u00e9r\u00e9 s\u2019il est redevable \u00e0 la TVA et si la cession porte sur l\u2019int\u00e9gralit\u00e9 du fonds.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La contribution \u00e9conomique et territoriale (CET) :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La <a href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/N13443\" target=\"_blank\" rel=\"noreferrer noopener\">contribution \u00e9conomique et territoriale<\/a> est compos\u00e9e de la cotisation fonci\u00e8re des entreprises (CFE) et de la cotisation sur la valeur ajout\u00e9e des entreprises. Si la cession est conclue au 1er janvier de l\u2019ann\u00e9e, elle est acquitt\u00e9e par le repreneur. Et si elle a lieu en cours d\u2019ann\u00e9e elle est acquitt\u00e9e par l\u2019exploitant le propri\u00e9taire du fonds.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Le dispositif du cr\u00e9dit-vendeur :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Uniquement possible pour les PME qui emploient moins de 50 salari\u00e9s avec un total de chiffres d\u2019affaires annuel ou de bilan inf\u00e9rieur \u00e0 10 millions d\u2019euros. Ce dispositif permet au cessionnaire de faire un paiement \u00e9chelonn\u00e9 du fonds de commerce. Dans ce cas, le c\u00e9dant b\u00e9n\u00e9ficie \u00e9galement d\u2019un paiement diff\u00e9r\u00e9 de l\u2019IS relevant de la plus-value de cession.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background\" href=\"https:\/\/www.evaluation-entreprise.com\/valorisation-entreprise.aspx\" style=\"background-color:#44467a;color:#ffffff\">\u00c9valuation entreprise<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Du c\u00f4t\u00e9 repreneur :<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Les droits d&rsquo;enregistrement :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ils repr\u00e9sentent les droits ou frais \u00e0 payer pour l\u2019enregistrement du fonds de commerce. Cet enregistrement est effectu\u00e9 aupr\u00e8s du <a href=\"https:\/\/www.impots.gouv.fr\/accueil\" target=\"_blank\" rel=\"noreferrer noopener\">service des imp\u00f4ts<\/a>. Le cessionnaire doit dans ce cas se munir des \u00e9l\u00e9ments suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L\u2019acte de cession de l\u2019entreprise en 2 exemplaires ;<\/li><li>Le formulaire de d\u00e9claration de mutation du fonds de commerce en 3 exemplaires ;<\/li><li>Le formulaire de d\u00e9claration de l\u2019\u00e9tat du mat\u00e9riel et des marchandises c\u00e9d\u00e9es en 3 exemplaires \u00e9galement.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les droits d\u2019enregistrement qui sont \u00e0 la charge du repreneur d\u00e9pendent du prix de cession du fonds de commerce.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Si la valeur du fonds de commerce est inf\u00e9rieure \u00e0 23 000 euros, le repreneur ou cessionnaire ne paiera aucune somme.<\/li><li>Si la valeur du fonds est entre 23 001 et 200 000 euros, le cessionnaire devra payer des frais \u00e9quivalent \u00e0 3%.<\/li><li>Si la valeur du fonds est sup\u00e9rieure \u00e0 200 00 euros, les frais repr\u00e9sentent alors 5%.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N.B<\/strong> En cas de vente de marchandises neuves, celles-ci sont exon\u00e9r\u00e9es de droits d\u2019enregistrement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La solidarit\u00e9 du repreneur<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le cessionnaire peut \u00eatre responsable avec le c\u00e9dant de l\u2019acquittement de l\u2019IS sur les b\u00e9n\u00e9fices r\u00e9alis\u00e9s pendant l\u2019exercice de la cession.<\/p>\n\n\n\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-text-color has-background\" href=\"https:\/\/www.commissaire-apports.com\/extra\/dutreil.aspx\" style=\"border-radius:30px;background-color:#004aad;color:#ffffff\" target=\"_blank\" rel=\"noreferrer noopener\">Simulateur Pacte Dutreil<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Pour terminer, il faut retenir que le r\u00e9gime fiscal de la cession d\u2019un fonds de commerce d\u00e9pend de chaque pays et de la partie dont vous repr\u00e9senter c\u00e9dant ou repreneur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ces articles pourraient \u00e9galement vous int\u00e9resser :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2021\/11\/08\/situation-de-la-vente-de-fonds-de-commerce\/\" target=\"_blank\" rel=\"noreferrer noopener\">Situation de la cession des fonds de commerce<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2021\/12\/15\/diagnostic-dune-entreprise-a-reprendre\/\" target=\"_blank\" rel=\"noreferrer noopener\">Diagnostic d&rsquo;une entreprise \u00e0 reprendre<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2022\/11\/04\/location-gerance\/\" target=\"_blank\" rel=\"noreferrer noopener\">La location-g\u00e9rance<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Salamata DIALLO<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La cession d\u2019un fonds de commerce consiste \u00e0 la vente du fonds par le propri\u00e9taire \u00e0 un potentiel acqu\u00e9reur. Le fonds de commerce est compos\u00e9 de biens mat\u00e9riels et immat\u00e9riels, sa cession entraine le transfert de propri\u00e9t\u00e9 de ces biens mais \u00e9galement des cons\u00e9quences fiscales du c\u00f4t\u00e9 du c\u00e9dant et du repreneur. La fiscalit\u00e9 de &hellip; <a href=\"https:\/\/blog.evaluation-entreprise.com\/index.php\/2023\/05\/26\/le-regime-fiscal-de-la-cession-dun-fonds-de-commerce\/\" class=\"more-link\">Continuer la lecture<span class=\"screen-reader-text\"> de &laquo;&nbsp;Le r\u00e9gime fiscal de la cession d&rsquo;un fonds de commerce&nbsp;&raquo;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[81,62],"tags":[],"class_list":["post-3096","post","type-post","status-publish","format-standard","hentry","category-actualite-transmission-des-commmerces","category-fonds-de-commerce"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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