{"id":6203,"date":"2022-12-26T08:00:00","date_gmt":"2022-12-26T08:00:00","guid":{"rendered":"https:\/\/hybex.fr\/?p=6203"},"modified":"2022-12-16T11:13:28","modified_gmt":"2022-12-16T11:13:28","slug":"sasu-quelles-obligations-comptables","status":"publish","type":"post","link":"https:\/\/hybex.fr\/sasu-quelles-obligations-comptables\/","title":{"rendered":"SASU : quelles obligations comptables ?"},"content":{"rendered":"\n

La SASU est un statut juridique pour une entreprise. Lorsque tu cr\u00e9es une entreprise, tu dois choisir parmi diff\u00e9rents statuts en fonction de certains avantages tout en pensant \u00e0 minimiser les risques. Si tu souhaites cr\u00e9er une entreprise avec un statut juridique simple et flexible, la SASU est une bonne option. Hybex fait le point avec toi sur ce statut et ses obligations comptables.\u00a0<\/p>\n\n\n\n

Qu’est-ce qu’une SASU ? <\/h2>\n\n\n\n

La SASU est une soci\u00e9t\u00e9 par actions simplifi\u00e9e et unipersonnelle. Cela signifie que la soci\u00e9t\u00e9 est constitu\u00e9e par un seul associ\u00e9. Ce dernier doit d\u00e9finir les r\u00e8gles d\u2019organisation de la soci\u00e9t\u00e9. Il va notamment r\u00e9diger les statuts qui indiquent les r\u00e8gles d\u2019organisation de l\u2019entreprise. Un pr\u00e9sident doit en revanche \u00eatre obligatoirement nomm\u00e9 pour cette occasion. Le pr\u00e9sident devient alors le repr\u00e9sentant l\u00e9gal. Il est responsable civilement et p\u00e9nalement. <\/p>\n\n\n\n

L\u2019associ\u00e9 unique d\u00e9finit aussi le montant du capital social de l\u2019entreprise. Avec la SASU, le premier avantage est que l\u2019associ\u00e9 unique engage sa responsabilit\u00e9 uniquement sur la base de son apport. Le second avantage de la SASU est qu\u2019elle b\u00e9n\u00e9ficie de r\u00e8gles de constitution et de fonctionnement all\u00e9g\u00e9es. Par exemple, dans le cadre d\u2019une SASU, il n\u2019est pas obligatoire d\u2019\u00e9tablir un rapport de gestion chaque ann\u00e9e si l\u2019activit\u00e9 ne d\u00e9passe pas certains seuils \u00e0 la cl\u00f4ture d\u2019un exercice social. D\u2019un point de vue fiscal, la SASU est soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, cependant, elle peut effectuer une demande pour \u00eatre impos\u00e9e \u00e0 l’imp\u00f4t sur le revenu. Cela peut \u00eatre int\u00e9ressant dans certains cas pour mettre en place une optimisation fiscale.<\/p>\n\n\n\n

\"sasu-obligations-comptables-entreprise-hybex\"<\/figure>\n\n\n\n

Bien tenir sa comptabilit\u00e9 <\/h2>\n\n\n\n

Cr\u00e9er une SASU implique de conna\u00eetre \u00e9galement les obligations comptables qui en d\u00e9coulent. Il existe quatre grandes obligations comptables dans le cadre d\u2019une SASU.<\/p>\n\n\n\n

La premi\u00e8re consiste \u00e0 ouvrir un compte en banque lors de la cr\u00e9ation de la SASU. En effet, l\u2019ouverture d\u2019un compte bancaire est indispensable pour enregistrer les mouvements comptables, faire un inventaire annuel, et mettre en place les comptes annuels \u00e0 d\u00e9poser au greffe du Tribunal de commerce.

La deuxi\u00e8me obligation est la tenue quotidienne de sa comptabilit\u00e9. Il convient de tenir une comptabilit\u00e9 r\u00e9guli\u00e8re et fid\u00e8le \u00e0 la r\u00e9alit\u00e9. Les mouvements impactant le patrimoine de la soci\u00e9t\u00e9 doivent \u00eatre enregistr\u00e9s. Il s\u2019agit aussi bien des op\u00e9rations de cr\u00e9dit que des op\u00e9rations de d\u00e9bit. Chaque mouvement doit \u00eatre consign\u00e9 par \u00e9crit.<\/p>\n\n\n\n


Ensuite, la troisi\u00e8me op\u00e9ration est l\u2019inventaire du patrimoine de la SASU. Une fois par an, il est obligatoire de r\u00e9aliser un inventaire de l\u2019entreprise. L\u2019inventaire doit mettre en \u00e9vidence les possessions de l\u2019entreprise ainsi que les valeurs.<\/p>\n\n\n\n

Enfin, la derni\u00e8re obligation est d\u2019\u00e9tablir et de d\u00e9poser les comptes annuels de la SASU en fin d\u2019exercice social. Le statut juridique de la SASU implique le d\u00e9p\u00f4t des comptes annuels. C’est-\u00e0-dire qu’\u00e0 la fin de chaque exercice annuel, la soci\u00e9t\u00e9 doit faire un d\u00e9p\u00f4t aupr\u00e8s du registre du commerce et des soci\u00e9t\u00e9s.<\/p>\n\n\n\n

Les obligations comptables peuvent parfois \u00eatre assez techniques, surtout lorsque l\u2019on n\u2019a pas toutes les connaissances n\u00e9cessaires. Afin de se concentrer sur son activit\u00e9 sereinement, il est possible de se faire accompagner et aider sur l\u2019ensemble des d\u00e9marches comptables. Les experts-comptables HYBEX sont l\u00e0 pour vous permettre de d\u00e9l\u00e9guer votre comptabilit\u00e9 et rendre votre quotidien d\u2019entrepreneur plus paisible.<\/p>\n\n\n\n

Sources : <\/p>\n\n\n\n

\u201cLa soci\u00e9t\u00e9 par actions simplifi\u00e9e unipersonnelle (SASU), des d\u00e9marches facilit\u00e9es<\/a>\u201d www.economie.gouv.fr, article du 05 septembre 2018<\/p>\n\n\n\n

\u201cLa comptabilit\u00e9 de la SASU<\/a>\u201d Legalplace, article mis \u00e0 jour le 08 septembre 2022<\/p>\n","protected":false},"excerpt":{"rendered":"

La SASU est un statut juridique pour une entreprise. Lorsque tu cr\u00e9es une entreprise, tu dois choisir parmi diff\u00e9rents statuts…<\/p>\n","protected":false},"author":2,"featured_media":6204,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":""},"categories":[1],"tags":[],"yoast_head":"\nSASU : quelles obligations comptables ? - Hybex<\/title>\n<meta name=\"description\" content=\"La SASU est un statut juridique pour une entreprise. 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