{"id":55918,"date":"2015-05-20T08:34:20","date_gmt":"2015-05-20T06:34:20","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/impots-2015-comment-declarer-mes-revenus-uberpop.html"},"modified":"2021-12-08T10:18:09","modified_gmt":"2021-12-08T09:18:09","slug":"impots-2015-comment-declarer-mes-revenus-uberpop","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/impots-2015-comment-declarer-mes-revenus-uberpop.html","title":{"rendered":"Imp\u00f4ts 2015 : comment d\u00e9clarer mes revenus UberPop"},"content":{"rendered":"

Des particuliers qui font ponctuellement office de taxi avec leur propre voiture. Voil\u00e0 le concept d’UberPop, la formule low-coast lanc\u00e9e en f\u00e9vrier 2014 par le sp\u00e9cialiste am\u00e9ricain des VTC (v\u00e9hicules de tourisme avec chauffeur) Uber. UberPop permet aux conducteurs ayant rejoint son r\u00e9seau d’avoir un compl\u00e9ment de revenus. Reste \u00e0 savoir comment les particuliers doivent d\u00e9clarer leurs revenus tir\u00e9s de cette activit\u00e9 \u00e0 l’administration fiscale.<\/p>\n

UberPop repose sur un principe assez simple, \u00e0 mi-chemin entre le taxi et le covoiturage. Les conducteurs qui rejoignent UberPop utilisent leur propre v\u00e9hicule, qui doit \u00eatre en bon \u00e9tat et \u00e2g\u00e9 de moins de six ans. Pour effectuer une course, ils se connectent \u00e0 l’application d\u00e9di\u00e9e et se rendent disponibles pour une commande effectu\u00e9e par un client au pr\u00e9alable. Ce dernier paye la course depuis son smartphone, celle-ci \u00e9tant calcul\u00e9e selon un bar\u00e8me comme pour les taxis, Uber prend une commission et reverse le reste au conducteur. Comme le pr\u00e9cise Uber sur son site internet<\/a><\/strong>, \u00ab les conducteurs uberPop n’effectuent pas de maraude, c’est-\u00e0-dire qu’ils ne sollicitent pas les passagers sur la chauss\u00e9e, ce qui est r\u00e9serv\u00e9 aux taxis<\/em> \u00bb, r\u00e9futant ainsi l’id\u00e9e d’une concurrence d\u00e9loyale.<\/p>\n

Le service a en effet \u00e9t\u00e9 la cible de nombreuses critiques depuis son lancement, \u00e9manant \u00e0 la fois des chauffeurs de taxis et de certaines personnalit\u00e9s politiques, et a m\u00eame \u00e9t\u00e9 condamn\u00e9 en octobre 2014 \u00e0 100.000 euros d’amende par le tribunal correctionnel de Paris pour \u00ab pratique commerciale trompeuse \u00bb.<\/p>\n

Pour \u00e9viter tout souci suppl\u00e9mentaire, Uber a depuis novembre 2014 entrepris de faire passer l’int\u00e9gralit\u00e9 des conducteurs UberPop au statut d’auto-entrepreneur. \u00ab Depuis mars 2015, il n’existe plus de chauffeurs UberPop qui conduisent sans \u00eatre auto-entrepreneurs<\/em> \u00bb, confirme une source proche de l’entreprise. Le statut a l’avantage d’\u00eatre \u00ab souple pour le conducteur et pour la soci\u00e9t\u00e9<\/em> \u00bb, reconna\u00eet la m\u00eame source.<\/p>\n

D\u00e9clarer ses revenus en tant qu’auto-entrepreneur<\/h2>\n

Les conducteurs UberPop doivent d\u00e9clarer leurs revenus comme n’importe quel auto-entrepreneur<\/strong>. Ils peuvent donc opter pour le paiement de l’imp\u00f4t sur le revenu via un pr\u00e9l\u00e8vement forfaitaire lib\u00e9ratoire (PFL), si leur revenu fiscal de r\u00e9f\u00e9rence est inf\u00e9rieur \u00e0 26.420 euros. Avec le PFL, le taux d’imposition va de 1 \u00e0 2,2% et les revenus li\u00e9s \u00e0 l’activit\u00e9 de conducteur UberPop n’entrent pas dans les revenus \u00ab classiques \u00bb d\u00e9clar\u00e9s par le contribuable. Ceux qui choisissent cette formule devront entrer leur chiffre d’affaires dans la partie auto-entrepreneur situ\u00e9e en premi\u00e8re page (cases 5TA \u00e0 5VE) du formulaire de d\u00e9claration compl\u00e9mentaire de revenus d\u00e9di\u00e9 aux professions non salari\u00e9es (2042-CK PRO).<\/p>\n

Le PFL n’est cependant pas pertinent pour tous les auto-entrepreneurs<\/a><\/strong>, certains risquant de s’acquitter d’un imp\u00f4t qu’il n’aurait pas eu \u00e0 payer sans ce dispositif. Les auto-entrepreneurs peuvent donc \u00e9galement opter pour une imposition classique. Ils devront alors entrer le montant de leurs revenus tir\u00e9s de leur activit\u00e9 dans la sous-partie \u00ab r\u00e9gime micro-entreprise \u00bb du formulaire 2042-CK PRO.<\/p>\n

Dans les deux cas, l’auto-entrepreneur b\u00e9n\u00e9ficie d’un abattement fiscal important. Pour une prestation de service de type UberPop, il est fix\u00e9 \u00e0 50%. Attention, l’auto-entrepreneur ne doit pas appliquer l’abattement lui-m\u00eame mais indiquer son chiffre d’affaires brut dans le formulaire de d\u00e9claration.<\/p>\n

\u00a0A lire aussi :
\nAirbnb, Housetrip : quels revenus dois-je d\u00e9clarer ?<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

Tous les conducteurs UberPop sont dans l’obligation d’\u00eatre auto-entrepreneurs. Concr\u00e8tement, qu’est-ce que cela implique pour leur imp\u00f4t sur le revenu ? Que doivent-ils d\u00e9clarer ? Explications. \u00a0 \u00a0<\/p>\n","protected":false},"author":13718,"featured_media":55917,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-55918","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-declaration"],"acf":[],"yoast_head":"\nImp\u00f4ts 2015 : comment d\u00e9clarer mes revenus UberPop<\/title>\n<meta name=\"description\" content=\"Tous les conducteurs UberPop sont dans l'obligation d'\u00eatre auto-entrepreneurs. Concr\u00e8tement, qu'est-ce que cela implique pour leur imp\u00f4t sur le revenu ? Que doivent-ils d\u00e9clarer ? 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