{"id":17,"date":"2026-10-13T05:43:58","date_gmt":"2026-10-13T05:43:58","guid":{"rendered":"https:\/\/sos-impot.ch\/?p=17"},"modified":"2026-10-13T05:43:58","modified_gmt":"2026-10-13T05:43:58","slug":"independants-declaration-fiscale-comptabilite","status":"publish","type":"post","link":"https:\/\/sos-impot.ch\/?p=17","title":{"rendered":"Ind\u00e9pendants : bien pr\u00e9parer sa d\u00e9claration fiscale et sa comptabilit\u00e9"},"content":{"rendered":"<p>Pour un ind\u00e9pendant, la qualit\u00e9 de la d\u00e9claration d\u2019imp\u00f4t d\u00e9pend avant tout de la coh\u00e9rence entre les recettes, les charges, les justificatifs et la situation priv\u00e9e.<\/p>\n<h2>Documents de base<\/h2>\n<ul>\n<li>Factures \u00e9mises et encaissements, y compris via plateformes de paiement.<\/li>\n<li>Factures fournisseurs, loyers commerciaux et abonnements professionnels.<\/li>\n<li>Relev\u00e9s bancaires et de caisse, cr\u00e9ances et dettes.<\/li>\n<li>Inventaire, immobilisations et tableaux d\u2019amortissement si pertinents.<\/li>\n<li>Attestations AVS\/AI\/APG, assurances et pr\u00e9voyance.<\/li>\n<li>Documents TVA lorsque l\u2019activit\u00e9 y est assujettie.<\/li>\n<\/ul>\n<h2>Bien s\u00e9parer priv\u00e9 et professionnel<\/h2>\n<p>Les frais pris en compte doivent \u00eatre justifi\u00e9s par l\u2019usage commercial ou professionnel. Les d\u00e9penses mixtes n\u00e9cessitent une ventilation d\u00e9fendable. Les pr\u00e9l\u00e8vements priv\u00e9s ne sont pas des charges d\u2019exploitation.<\/p>\n<h2>Charges, amortissements et provisions<\/h2>\n<p>Leur d\u00e9ductibilit\u00e9 r\u00e9pond \u00e0 des conditions comptables et fiscales sp\u00e9cifiques. Le canton de Vaud publie les <a href=\"https:\/\/www.vd.ch\/etat-droit-finances\/impots\/impots-pour-les-individus\/les-deductions\">principes relatifs aux d\u00e9penses professionnelles des ind\u00e9pendants<\/a> ainsi que les <a href=\"https:\/\/www.vd.ch\/etat-droit-finances\/impots\/formulaires-directives-et-baremes\">questionnaires et formulaires<\/a> applicables.<\/p>\n<h2>Un accompagnement r\u00e9gulier<\/h2>\n<p>Un suivi mensuel facilite le classement des pi\u00e8ces, le rapprochement bancaire et l\u2019anticipation fiscale. SOS Imp\u00f4t propose un accompagnement des ind\u00e9pendants <strong>d\u00e8s 150 CHF par mois<\/strong>, selon le p\u00e9rim\u00e8tre convenu.<\/p>\n<p>Nous recommandons de v\u00e9rifier la situation particuli\u00e8re avant tout choix de structure juridique ou de d\u00e9duction.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour un ind\u00e9pendant, la qualit\u00e9 de la d\u00e9claration d\u2019imp\u00f4t d\u00e9pend avant tout de la coh\u00e9rence entre les recettes, les charges, les justificatifs et la situation priv\u00e9e.Documents de baseFactures \u00e9mises et encaissements, y\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-17","post","type-post","status-publish","format-standard","hentry","category-independants"],"_links":{"self":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/posts\/17","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17"}],"version-history":[{"count":0,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/posts\/17\/revisions"}],"wp:attachment":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}