{"id":28389,"date":"2025-01-13T00:00:00","date_gmt":"2025-01-12T23:00:00","guid":{"rendered":"https:\/\/www.pro4green.be\/concernant-le-statut-de-pme-et-micro-entreprise-le-principe-de-report-dapplication-a-nouveau-en-vigueur-a-partir-de-2025\/"},"modified":"2025-01-13T00:00:00","modified_gmt":"2025-01-12T23:00:00","slug":"concernant-le-statut-de-pme-et-micro-entreprise-le-principe-de-report-dapplication-a-nouveau-en-vigueur-a-partir-de-2025","status":"publish","type":"post","link":"https:\/\/www.pro4green.be\/fr\/concernant-le-statut-de-pme-et-micro-entreprise-le-principe-de-report-dapplication-a-nouveau-en-vigueur-a-partir-de-2025\/","title":{"rendered":"Concernant le statut de PME et micro entreprise, le principe de report d\u2019application \u00e0 nouveau en vigueur \u00e0 partir de 2025"},"content":{"rendered":"

D\u00e9but 2024, les seuils applicables aux PME et aux micro-entreprises ont \u00e9t\u00e9 relev\u00e9s afin de compenser l\u2019impact de l\u2019inflation sur certaines entreprises qui avaient injustement perdu leur statut de PME. En cons\u00e9quence, certaines soci\u00e9t\u00e9s ne pouvaient plus b\u00e9n\u00e9ficier de certains avantages fiscaux. <\/p>\n

Afin d\u2019appliquer imm\u00e9diatement ces ajustements, une loi du 15 mai 2024 a temporairement suspend\u00e9 le principe du report d\u2019application. Cela signifiait que si une entreprise d\u00e9passait les nouveaux seuils au 31 d\u00e9cembre 2024, elle \u00e9tait imm\u00e9diatement consid\u00e9r\u00e9e comme une “grande entreprise” pour l\u2019exercice 2024. <\/p>\n

\u00c0 partir de l\u2019exercice 2025, le r\u00e9gime habituel s\u2019applique \u00e0 nouveau : une entreprise n\u2019est consid\u00e9r\u00e9e comme grande ou petite que si elle d\u00e9passe les seuils pendant deux exercices cons\u00e9cutifs. Ainsi, un d\u00e9passement des seuils en 2024 n\u2019aura d\u2019impact qu\u2019\u00e0 partir de l\u2019exercice 2027.<\/p>\n

\u00a9 Yves Heirman
Dur\u00e9e de lecture<\/a>\u00a0<\/i> 4″<\/p>\n","protected":false},"excerpt":{"rendered":"

D\u00e9but 2024, les seuils applicables aux PME et aux micro-entreprises ont \u00e9t\u00e9 relev\u00e9s afin de…<\/p>\n","protected":false},"author":26,"featured_media":28390,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[265],"tags":[],"association":[277],"class_list":["post-28389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","association-pro4green-fr"],"acf":[],"yoast_head":"\nConcernant le statut de PME et micro entreprise, le principe de report d\u2019application \u00e0 nouveau en vigueur \u00e0 partir de 2025 - Pro4Green<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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