{"id":12928,"date":"2025-11-25T00:00:00","date_gmt":"2025-11-24T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/direction-des-grandes-entreprises-des-competences-etendues\/"},"modified":"2025-11-25T00:00:00","modified_gmt":"2025-11-24T23:00:00","slug":"direction-des-grandes-entreprises-des-competences-etendues","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/direction-des-grandes-entreprises-des-competences-etendues\/","title":{"rendered":"Direction des grandes entreprises : des comp\u00e9tences \u00e9tendues"},"content":{"rendered":"<p>Le service charg\u00e9 des grandes entreprises (DGE) de la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) se voit encore confier de nouvelles comp\u00e9tences : lesquelles ?<\/p>\n<h2>DGE : le point sur ses comp\u00e9tences<\/h2>\n<p>Pour m\u00e9moire, la Direction des grandes entreprises (DGE) est un service de la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) qui est charg\u00e9 du recouvrement et du contr\u00f4le de tous les imp\u00f4ts, droits et taxes dus par :<\/p>\n<ul>\n<li>les entreprises dont le chiffre d\u2019affaires hors taxe ou le total de l\u2019actif brut du bilan est sup\u00e9rieur ou \u00e9gal \u00e0 400 M\u20ac \u00e0 la cl\u00f4ture de l\u2019exercice ;<\/li>\n<li>les entreprises de taille interm\u00e9diaire (ETI) ayant conclu un protocole de partenariat fiscal avec le service charg\u00e9 de la DGE ;<\/li>\n<li>les soci\u00e9t\u00e9s membres d\u2019un groupe fiscal lorsque au moins une des soci\u00e9t\u00e9s qui le compose r\u00e9pond \u00e0 l\u2019une des conditions pr\u00e9c\u00e9dentes.<\/li>\n<\/ul>\n<p>Ces dispositions viennent d\u2019\u00eatre am\u00e9nag\u00e9es. \u00c0 compter du 1er janvier 2026, la comp\u00e9tence de la DGE est \u00e9tendue :<\/p>\n<ul>\n<li>aux soci\u00e9t\u00e9s m\u00e8res ultimes qui entrent dans le champ de l\u2019imposition minimale mondiale, situ\u00e9es en France, membres d&#8217;un groupe d&#8217;entreprises multinationales ou d&#8217;un groupe national r\u00e9pondant \u00e0 un certain nombre de conditions, ainsi que les soci\u00e9t\u00e9s constitutives de ce m\u00eame groupe qui d\u00e9posent la d\u00e9claration d&#8217;informations au titre de l&#8217;imp\u00f4t compl\u00e9mentaire ;<\/li>\n<li>aux entreprises membres d&#8217;un groupe de consolidation du paiement de la TVA, y compris les entreprises non \u00e9tablies en France.<\/li>\n<\/ul>\n<p>Sont \u00e9galement pr\u00e9cis\u00e9es les dates \u00e0 partir desquelles les entit\u00e9s des groupes relevant de l\u2019imp\u00f4t mondial et les entreprises membres d\u2019un groupe de consolidation du paiement de la TVA doivent souscrire leurs d\u00e9clarations aupr\u00e8s de la DGE, ainsi que les dates de fin de rattachement \u00e0 la DGE.&nbsp;<\/p>\n<div align=\"center\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"3\" valign=\"top\">\n<p align=\"center\"><strong>Date de rattachement \u00e0 la DGE<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">&nbsp;<\/td>\n<td valign=\"top\">\n<p><strong>D\u00e9but de rattachement<\/strong><\/p>\n<\/td>\n<td valign=\"top\">\n<p><strong>Fin de rattachement<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>Soci\u00e9t\u00e9s membres des groupes soumis \u00e0 l\u2019imp\u00f4t mondial<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u00c0 compter du 1er&nbsp;f\u00e9vrier de la 2e&nbsp;ann\u00e9e suivant celle au cours de laquelle les soci\u00e9t\u00e9s rel\u00e8vent du champ d&#8217;application de l\u2019imp\u00f4t mondial<\/p>\n<\/td>\n<td valign=\"top\">\n<p>Jusqu\u2019au 31&nbsp;janvier de la 4e ann\u00e9e&nbsp;suivant celle au cours de laquelle les conditions de rattachement ne sont plus remplies&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>Entreprises membres d&#8217;un groupe de consolidation du paiement de la TVA<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u00c0 compter du 1er&nbsp;f\u00e9vrier de l&#8217;ann\u00e9e suivant la formulation de l&#8217;option pour celle exerc\u00e9e du 1er&nbsp;janvier au 31 octobre inclus.<\/p>\n<p>&nbsp;<\/p>\n<p>Ou, \u00e0 compter du 1er&nbsp;f\u00e9vrier de la 2e ann\u00e9e qui suit la formulation de l&#8217;option pour celle exerc\u00e9e apr\u00e8s le 31 octobre.&nbsp;<\/p>\n<\/td>\n<td valign=\"top\">\n<p>Apr\u00e8s le 31 janvier de la 4e ann\u00e9e suivant&nbsp;:<\/p>\n<ul>\n<li>\n<p>la cl\u00f4ture de l&#8217;exercice au cours duquel les conditions de rattachement ne sont plus remplies&nbsp;;<\/p>\n<\/li>\n<li>\n<p>la date \u00e0 laquelle la d\u00e9nonciation de l&#8217;option pour le groupe de consolidation de TVA a pris effet, sauf si les conditions de rattachement continuent d&#8217;\u00eatre remplies&nbsp;;<\/p>\n<\/li>\n<li>\n<p>la date au cours de laquelle l&#8217;op\u00e9ration de fusion, de scission ou de confusion de patrimoine donne lieu \u00e0 la r\u00e9union de toutes les parts sociales en une seule main.&nbsp;<\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<p>Notez qu\u2019\u00e0 compter du 1er janvier 2026, pour l&#8217;assujetti unique dans le cadre d\u2019un groupe TVA, les d\u00e9clarations doivent d\u00e9sormais \u00eatre d\u00e9pos\u00e9es aupr\u00e8s de la DGE \u00e0 compter du 1erf\u00e9vrier, et non plus du 1er janvier, de l&#8217;ann\u00e9e suivant celle au cours de laquelle le repr\u00e9sentant a \u00e9t\u00e9 d\u00e9sign\u00e9.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000052587584\" target=\"_blank\">D\u00e9cret no 2025-1083 du 17 novembre 2025 modifiant le d\u00e9cret no 2013-1225 du 23 d\u00e9cembre 2013 relatif \u00e0 la direction des grandes entreprises de la direction g\u00e9n\u00e9rale des finances publiques et les articles 344-0 A, 344-0 B, 344-0 C et 406 terdecies de l&#8217;annexe III au code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/direction-des-grandes-entreprises-des-competences-etendues\" target=\"_blank\">Direction des grandes entreprises : des comp\u00e9tences \u00e9tendues<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_dge.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le service charg\u00e9 des grandes entreprises (DGE) de la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) se voit encore confier de nouvelles comp\u00e9tences : lesquelles ?<\/p>\n","protected":false},"author":0,"featured_media":12929,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Direction des grandes entreprises : des comp\u00e9tences \u00e9tendues - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/direction-des-grandes-entreprises-des-competences-etendues\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" 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