{"id":2939,"date":"2024-02-08T21:06:42","date_gmt":"2024-02-08T20:06:42","guid":{"rendered":"https:\/\/skytax.be\/?p=2939"},"modified":"2025-06-01T21:41:21","modified_gmt":"2025-06-01T19:41:21","slug":"versements-anticipes-tax-prepayment","status":"publish","type":"post","link":"https:\/\/skytax.be\/index.php\/2024\/02\/08\/versements-anticipes-tax-prepayment\/","title":{"rendered":"Versements anticip\u00e9s – Tax prepayment"},"content":{"rendered":"\n

1) Qui doit effectuer des versements anticip\u00e9s ?<\/strong><\/p>\n\n\n\n

Les soci\u00e9t\u00e9s (personnes physique et personne morale) doivent payer d\u2019avance l\u2019imp\u00f4t relatif \u00e0 leurs revenus de l\u2019ann\u00e9e en cours. Si elles ne le font pas (ou pas suffisamment), leur imp\u00f4t final est major\u00e9 d\u2019un certain pourcentage\u00a0: c\u2019est la\u00a0\u00ab\u00a0majoration\u00a0pour absence ou insuffisance de versements anticip\u00e9s\u00bb<\/strong>. Ce pourcentage est de\u00a06,75% (revenus 2025)\u00a0pour les soci\u00e9t\u00e9s personnes morales et les soci\u00e9t\u00e9s personnes physiques.\u00a0<\/p>\n\n\n\n

Les jeunes soci\u00e9t\u00e9s sont dispens\u00e9es de versements anticip\u00e9s, \u00e0 la condition qu\u2019elles b\u00e9n\u00e9ficient des taux r\u00e9duits de l\u2019imp\u00f4t des soci\u00e9t\u00e9s. Il s\u2019agit de soci\u00e9t\u00e9s se trouvant dans leurs trois premiers exercices comptables. Autrement dit, elles ne seront pas p\u00e9nalis\u00e9es si elles n\u2019effectuent pas de versements anticip\u00e9s. Idem pour les ind\u00e9pendants personnes physiques.<\/p>\n\n\n\n

Pour r\u00e9sum\u00e9, si votre soci\u00e9t\u00e9 est en b\u00e9n\u00e9fice et qu\u2019elle a plus de 3 ans d\u2019existence, nous vous recommandons tr\u00e8s fortement d\u2019effectuer des versements anticip\u00e9s. Gr\u00e2ce \u00e0 ces versements anticip\u00e9s, nous pourrons absorber <\/strong>totalement<\/strong> ou partiellement la majoration calcul\u00e9 par l’administration fiscale.<\/strong><\/p>\n\n\n\n

2) Quand faire les prochains versements anticip\u00e9s?<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

3) Comment faire les versement anticip\u00e9s?<\/u><\/strong><\/p>\n\n\n\n

Le paiement doit s\u2019effectuer sur le compte suivant :<\/p>\n\n\n\n

IBAN : BE61 6792 0022 9117<\/p>\n\n\n\n

BIC : BIC PCHQ BEBB<\/p>\n\n\n\n

N’h\u00e9sitez pas \u00e0 nous contacter afin qu’on puisse vous assister dans le cadre des versements anticip\u00e9s. <\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

1) Qui doit effectuer des versements anticip\u00e9s ? Les soci\u00e9t\u00e9s (personnes physique et personne morale) doivent payer d\u2019avance l\u2019imp\u00f4t relatif \u00e0 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2939","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/2939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/comments?post=2939"}],"version-history":[{"count":1,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/2939\/revisions"}],"predecessor-version":[{"id":2941,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/2939\/revisions\/2941"}],"wp:attachment":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/media?parent=2939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/categories?post=2939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/tags?post=2939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}