{"id":2743,"date":"2025-08-13T09:45:11","date_gmt":"2025-08-13T09:45:11","guid":{"rendered":"https:\/\/fatoura.app\/blog\/?p=2743"},"modified":"2025-08-13T10:59:21","modified_gmt":"2025-08-13T10:59:21","slug":"g50-maitrisez-votre-declaration-en-toute-simplicite","status":"publish","type":"post","link":"https:\/\/fatoura.app\/blog\/g50-maitrisez-votre-declaration-en-toute-simplicite\/","title":{"rendered":"G50 : Ma\u00eetrisez votre d\u00e9claration en toute simplicit\u00e9"},"content":{"rendered":"<div class=\"prose max-w-none sm:prose-sm md:prose-base lg:prose-lg xl:prose-xl\">\n<p>La d\u00e9claration de la G50, mensuelle ou trimestrielle, constitue une obligation fiscale incontournable pour toute entreprise en Alg\u00e9rie. Si elle peut sembler fastidieuse, une bonne pr\u00e9paration, associ\u00e9e \u00e0 un outil adapt\u00e9, permet de la traiter efficacement et sans stress.<\/p>\n\n\n\n<p>Dans cet article, nous vous guidons \u00e9tape par \u00e9tape pour remplir votre G50 de mani\u00e8re structur\u00e9e, rapide et conforme aux exigences r\u00e9glementaires en vigueur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1- Renseigner les informations g\u00e9n\u00e9rales<\/h2>\n\n\n\n<p>La premi\u00e8re page de la G50 n\u00e9cessite de renseigner :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019ann\u00e9e et le mois de la d\u00e9claration<\/li>\n\n\n\n<li>Le <strong>Num\u00e9ro d\u2019Identification Fiscale (<a href=\"https:\/\/nifenligne.mfdgi.gov.dz\/\" target=\"_blank\" rel=\"noopener\" title=\"\">NIF<\/a>)<\/strong> et l\u2019<strong>article d\u2019imposition<\/strong><\/li>\n\n\n\n<li>La <strong>raison sociale<\/strong>, l\u2019<strong>adresse<\/strong> et la <strong>nature d\u2019activit\u00e9<\/strong> de l\u2019entreprise<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<strong>Avec Fatoura<\/strong>, ces donn\u00e9es sont pr\u00e9-remplies automatiquement \u00e0 partir de votre profil entreprise. Un gain de temps consid\u00e9rable pour chaque d\u00e9claration.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"725\" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-1024x725.jpg\" alt=\"\" class=\"wp-image-2758\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-1024x725.jpg 1024w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-300x213.jpg 300w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-768x544.jpg 768w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel.jpg 1118w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">2- Taxe sur l&#8217;activit\u00e9 professionnelle (Page1, Tableau 1)<\/h2>\n\n\n\n<p>Depuis l\u2019entr\u00e9e en vigueur de la <strong>Loi de Finances 2024<\/strong>, le tableau concernant la <strong>Taxe sur l\u2019Activit\u00e9 Professionnelle (TAP)<\/strong> a \u00e9t\u00e9 officiellement supprim\u00e9.<\/p>\n\n\n\n<p><strong>R\u00e9f\u00e9rences l\u00e9gales :<\/strong> Suppression des articles 217 \u00e0 231 et 357 \u00e0 364 du Code des imp\u00f4ts directs \u2013 <em>Article 58, Loi de Finances 2024.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3- Acompte IBS ( Tableau 2)<\/h2>\n\n\n\n<p>Ce tableau est \u00e0 compl\u00e9ter une fois par trimestre (f\u00e9vrier, mai et octobre). Il concerne l\u2019<strong>Imp\u00f4t sur les B\u00e9n\u00e9fices des Soci\u00e9t\u00e9s (IBS)<\/strong>.<\/p>\n\n\n\n<p>Pour le remplir :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9f\u00e9rez-vous \u00e0 la <strong>loi n\u00b0355<\/strong> (Code des imp\u00f4ts directs \u2013 p. 46)<\/li>\n\n\n\n<li>Basez votre calcul sur les r\u00e9sultats fiscaux de l\u2019ann\u00e9e pr\u00e9c\u00e9dente<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">4- Salaires et retenues \u00e0 la source (Tableau 3)<\/h2>\n\n\n\n<p>Ce tableau sert \u00e0 d\u00e9clarer les <strong>retenues IRG \/ IBS<\/strong> sur les salaires vers\u00e9s.<\/p>\n\n\n\n<p>&nbsp;Il est recommand\u00e9 de solliciter votre service des ressources humaines pour obtenir le <strong>centralisateur g\u00e9n\u00e9ral de la paie<\/strong>, qui regroupe les informations n\u00e9cessaires \u00e0 cette d\u00e9claration.<\/p>\n\n\n\n<div class=\"wp-block-cover aligncenter\" style=\"min-height:250px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"341\" class=\"wp-block-cover__image-background wp-image-2801 size-large\" alt=\"Fatoura \" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-1024x341.png\" style=\"object-position:50% 49%\" data-object-fit=\"cover\" data-object-position=\"50% 49%\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-1024x341.png 1024w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-300x100.png 300w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2-768x256.png 768w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Votre-texte-de-paragraphe-2.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\" style=\"background-color:#2e77bb\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-align-center has-background-color has-text-color has-link-color wp-elements-f2594fb55a9073ffcdeae7b67572daa9\" style=\"font-size:30px;font-style:normal;font-weight:400\"><strong>ESSAYER FATOURA  MAINTENAT! <\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-tertiary-color has-background-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/fatoura.app\/\" style=\"border-radius:15px\">t\u00e9lecharger <\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">5- Droit de timbre sur \u00e9tat ( Page 2, Tableau 1)<\/h2>\n\n\n\n<p>Gr\u00e2ce \u00e0 Fatoura, le calcul du <strong>droit de timbre<\/strong> est automatis\u00e9 et s\u00e9curis\u00e9.<\/p>\n\n\n\n<p><strong>Proc\u00e9dure :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Acc\u00e9dez \u00e0 la section <strong>Facture &gt; Exporter &gt; Exporter Rapport<\/strong><\/li>\n\n\n\n<li>Le <strong>chiffre d\u2019affaires imposable<\/strong> est calcul\u00e9 automatiquement : montant HT + TVA<\/li>\n\n\n\n<li>Le droit de timbre s\u2019applique en fonction des r\u00e8gles fiscales en vigueur<br><\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<strong>\u00c0 noter :<\/strong> certaines exon\u00e9rations sont pr\u00e9vues en cas de <strong>paiement \u00e9lectronique<\/strong> \u00e0 partir de 2025. Renseignez-vous pour en b\u00e9n\u00e9ficier.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"725\" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-1-1024x725.jpg\" alt=\"Page 2-G50\" class=\"wp-image-2759\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-1-1024x725.jpg 1024w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-1-300x213.jpg 300w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-1-768x544.jpg 768w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-1.jpg 1118w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">6- Taxe sur la valeur ajout\u00e9e (Page 3)<\/h2>\n\n\n\n<p>La derni\u00e8re \u00e9tape consiste \u00e0 d\u00e9clarer la <strong>Taxe sur la Valeur Ajout\u00e9e (TVA)<\/strong> collect\u00e9e :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taux normal :<\/strong> 19 %<\/li>\n\n\n\n<li><strong>Taux r\u00e9duit :<\/strong> 9 %<br><\/li>\n<\/ul>\n\n\n\n<p><em><strong>R\u00e9f\u00e9rence <\/strong>: Loi n\u00b021-23<\/em><\/p>\n\n\n\n<p>&nbsp;Fatoura vous permet d\u2019acc\u00e9der en un seul rapport :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aux montants HT par taux<\/li>\n\n\n\n<li>Aux montants de TVA collect\u00e9e<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"725\" src=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-2-1024x725.jpg\" alt=\"page 03- G50\n\" class=\"wp-image-2760\" srcset=\"https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-2-1024x725.jpg 1024w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-2-300x213.jpg 300w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-2-768x544.jpg 768w, https:\/\/fatoura.app\/blog\/wp-content\/uploads\/2025\/08\/Information-Personnel-2.jpg 1118w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><a href=\"https:\/\/fatoura.app\/blog\/g50-quelles-sont-les-penalites-pour-le-non-depot\/\" target=\"_blank\" rel=\"noopener\" title=\"\"><strong>&nbsp;Attention aux p\u00e9nalit\u00e9s en cas de retard ou d\u2019erreur<\/strong><\/a><\/h3>\n\n\n\n<p>Les cons\u00e9quences d\u2019un d\u00e9p\u00f4t tardif ou d\u2019une erreur de d\u00e9claration peuvent \u00eatre lourdes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>50 000 DA<\/strong> par jour de retard<\/li>\n\n\n\n<li>Jusqu\u2019\u00e0 <strong>2 000 000 DA<\/strong> d\u2019amende<\/li>\n\n\n\n<li>En cas de r\u00e9cidive : <strong>doublement des p\u00e9nalit\u00e9s<\/strong><strong><br><\/strong><\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<strong>Fatoura vous aide \u00e0 \u00e9viter cela<\/strong> gr\u00e2ce \u00e0 un syst\u00e8me d\u2019alertes, des calculs automatis\u00e9s et des rapports pr\u00eats \u00e0 l\u2019envoi.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-tertiary-background-color has-background wp-element-button\" href=\"http:\/\/fatoura.app\/download?utm_source=blog\" style=\"border-radius:50px\">Essayez Fatoura<\/a><\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>&nbsp;Pour aller plus loin :<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/fatoura.app\/blog\/g50-declaration-fiscale-en-algerie\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Comprendre les obligations fiscales li\u00e9es \u00e0 la G50 en 2025 <\/a><\/li>\n\n\n\n<li>Ma\u00eetriser la <strong>t\u00e9l\u00e9-d\u00e9claration via <a href=\"https:\/\/www.mfdgi.gov.dz\/portailpublic\/#!\" target=\"_blank\" rel=\"noopener\" title=\"\">la plateforme Jibayatic<\/a><\/strong><\/li>\n\n\n\n<li><a href=\"https:\/\/fatoura.app\/blog\/g50-quelles-sont-les-penalites-pour-le-non-depot\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Anticiper les sanctions en cas de non-d\u00e9p\u00f4t<\/a><\/li>\n\n\n\n<li>Participer \u00e0 une <strong>formation d\u00e9di\u00e9e \u00e0 la G50<br><\/strong><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Comment Fatoura aide \u00e0 la d\u00e9claration G50 ?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/hOl_u9kaMpM?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>La d\u00e9claration de la G50, mensuelle ou trimestrielle, constitue une<a href=\"https:\/\/fatoura.app\/blog\/g50-maitrisez-votre-declaration-en-toute-simplicite\/\">Continue reading <span class=\"sr-only\">&#8220;G50 : Ma\u00eetrisez votre d\u00e9claration en toute simplicit\u00e9&#8221;<\/span><\/a><\/p>\n","protected":false},"author":12,"featured_media":2770,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[95,23],"tags":[],"class_list":["post-2743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-entreprise","category-fiscalite"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/2743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/comments?post=2743"}],"version-history":[{"count":20,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/2743\/revisions"}],"predecessor-version":[{"id":2805,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/posts\/2743\/revisions\/2805"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media\/2770"}],"wp:attachment":[{"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/media?parent=2743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/categories?post=2743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fatoura.app\/blog\/wp-json\/wp\/v2\/tags?post=2743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}