Tous les cabinets doivent, depuis le 1er octobre dernier, payer leur cotisation foncière des entreprises (CFE) par télérèglement ou par prélèvement (mensuel ou à l’échéance), quels que soient leur régime d’imposition et leur chiffre d’affaires. En pratique, cette obligation entre en vigueur pour le solde de CFE à payer, en principe, pour le 15 décembre 2014.
Rappel : le paiement de la CFE par virement n’est plus autorisé, sauf exceptions.
Dès lors, les cabinets qui n’ont pas encore opté pour le prélèvement peuvent acquitter leur CFE 2014, soit :
– en adhérant au prélèvement à l’échéance jusqu’au 30 novembre 2014 sur le site www.impots.gouv.fr, auprès de leur centre prélèvement service ou de leur service des impôts des entreprises.
– en payant directement en ligne jusqu’à la date limite de paiement, soit au plus tard le 15 décembre 2014 à minuit sur le site www.impots.gouv.fr.
À noter : les cabinets qui veulent opter pour la mensualisation de leur CFE 2015 doivent le faire au plus tard le 15 décembre 2014 pour que leur premier prélèvement ait lieu en janvier 2015.
Par ailleurs, l’administration fiscale n’envoie plus d’avis d’acompte et de solde de CFE par voie postale aux cabinets soumis à l’impôt sur les sociétés (IS), quel que soit leur chiffre d’affaires, et aux cabinets non soumis à l’IS dont le chiffre d’affaires hors taxes excède 80 000 €. Ces avis étant consultables sur le site Internet www.impots.gouv.fr, dans l’espace professionnel des cabinets. En 2015, cette dématérialisation des avis d’imposition sera généralisée à tous les cabinets.
Précision : en 2014, la dématérialisation des avis d’imposition concerne les cabinets qui étaient déjà tenus de recourir au télépaiement de la CFE depuis le 1er octobre 2013.
Enfin, le gouvernement a indiqué que les auto-entrepreneurs dont le chiffre d’affaires en 2012 et en 2013 était nul bénéficieront d’un dégrèvement de CFE en 2014, et ce sans démarche particulière de leur part. Les autres cabinets sans activité économique depuis leur création peuvent également bénéficier d’un dégrèvement de CFE s’ils en font la demande auprès de leur service des impôts des entreprises.
À noter : les auto-entrepreneurs qui souhaitent cesser leur activité sont invités à se faire radier auprès de leur centre des formalités des entreprises afin de ne plus recevoir d’avis d’imposition à la CFE.
www.impots.gouv.fr, actualité du 20 octobre 2014
www.impots.gouv.fr, actualité du 12 novembre 2014
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