@socialgouv/fiches-vdd 2.1200.0 → 2.1202.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +14 -0
- package/data/associations/F2335.json +82 -37
- package/data/associations/index.json +123 -123
- package/data/index.json +76595 -76573
- package/data/particuliers/F10793.json +1 -1
- package/data/particuliers/F10871.json +1 -1
- package/data/particuliers/F113.json +1 -1
- package/data/particuliers/F12096.json +2 -2
- package/data/particuliers/F12386.json +11 -11
- package/data/particuliers/F1269.json +1 -1
- package/data/particuliers/F1314.json +1 -1
- package/data/particuliers/F134.json +1 -1
- package/data/particuliers/F13975.json +2 -2
- package/data/particuliers/F1444.json +91 -3
- package/data/particuliers/F14860.json +6 -6
- package/data/particuliers/F15252.json +1 -1
- package/data/particuliers/F1529.json +587 -515
- package/data/particuliers/F1618.json +1933 -1059
- package/data/particuliers/F1632.json +39 -0
- package/data/particuliers/F16467.json +1 -1
- package/data/particuliers/F16507.json +36 -1
- package/data/particuliers/F1687.json +32 -99
- package/data/particuliers/F18074.json +1 -1
- package/data/particuliers/F19905.json +1 -1
- package/data/particuliers/F20014.json +1 -1
- package/data/particuliers/F20849.json +1 -1
- package/data/particuliers/F22110.json +1 -1
- package/data/particuliers/F22158.json +1 -1
- package/data/particuliers/F225.json +375 -164
- package/data/particuliers/F2315.json +1 -1
- package/data/particuliers/F2335.json +82 -37
- package/data/particuliers/F2478.json +1 -1
- package/data/particuliers/F2827.json +1 -1
- package/data/particuliers/F2904.json +1 -1
- package/data/particuliers/F2971.json +1 -1
- package/data/particuliers/F3088.json +213 -4
- package/data/particuliers/F31408.json +1 -1
- package/data/particuliers/F31472.json +1163 -193
- package/data/particuliers/F31674.json +1 -1
- package/data/particuliers/F33175.json +1 -1
- package/data/particuliers/F33694.json +3 -13
- package/data/particuliers/F33924.json +270 -21
- package/data/particuliers/F34308.json +1009 -319
- package/data/particuliers/F34401.json +1 -1
- package/data/particuliers/F34421.json +1 -1
- package/data/particuliers/F34539.json +1 -1
- package/data/particuliers/F34736.json +83 -300
- package/data/particuliers/F35083.json +1 -1
- package/data/particuliers/F35584.json +1 -1
- package/data/particuliers/F35755.json +1 -1
- package/data/particuliers/F36437.json +1 -1
- package/data/particuliers/F37501.json +1 -1
- package/data/particuliers/F37827.json +1 -1
- package/data/particuliers/F38425.json +1 -1
- package/data/particuliers/F38461.json +1 -1
- package/data/particuliers/F648.json +2 -2
- package/data/particuliers/N20373.json +1 -1
- package/data/particuliers/N30.json +2 -2
- package/data/particuliers/N31750.json +1 -1
- package/data/particuliers/R12060.json +4 -4
- package/data/particuliers/R2974.json +1 -1
- package/data/particuliers/R45084.json +172 -3
- package/data/particuliers/R61572.json +1 -1
- package/data/particuliers/R63307.json +556 -0
- package/data/{professionnels/R54183.json → particuliers/R70319.json} +18 -20
- package/data/particuliers/index.json +5340 -5338
- package/data/professionnels/F15252.json +1 -1
- package/data/professionnels/F21856.json +1 -1
- package/data/professionnels/F23458.json +1 -1
- package/data/professionnels/F23887.json +3 -3
- package/data/professionnels/F2751.json +1 -1
- package/data/professionnels/F31046.json +4 -6
- package/data/professionnels/F31922.json +1 -1
- package/data/professionnels/F32887.json +51 -22
- package/data/professionnels/F32919.json +1 -1
- package/data/professionnels/F33050.json +1 -1
- package/data/professionnels/F33339.json +1 -1
- package/data/professionnels/F33340.json +126 -448
- package/data/professionnels/F35883.json +1 -1
- package/data/professionnels/F35897.json +1 -1
- package/data/professionnels/F36428.json +1 -1
- package/data/professionnels/F37366.json +3 -3
- package/data/professionnels/F37383.json +33 -4
- package/data/professionnels/F37386.json +2 -71
- package/data/professionnels/F37411.json +3 -3
- package/data/professionnels/F37527.json +201 -1
- package/data/professionnels/R12720.json +6 -200
- package/data/professionnels/R31516.json +1 -1
- package/data/professionnels/R60131.json +1 -1
- package/data/professionnels/R61572.json +1 -1
- package/data/professionnels/R64270.json +41 -0
- package/data/professionnels/index.json +2229 -2230
- package/package.json +1 -1
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"text": "La vente étant soumise à la TVA française, le vendeur situé dans un autre pays de l'Union européenne ne doit pas facturer la TVA française. Il doit établir une facture "
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"text": "d'auto-liquider la TVA"
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"text": ". Cela signifie qu'elle doit collecter la TVA française pour le compte de l'administration fiscale et la lui reverser. Si elle bénéficie d'un droit à la déduction, elle peut déduire sur sa déclaration de TVA le montant de TVA qu'elle a auto-liquidé."
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"text": "Le vendeur doit facturer la TVA française à l'entreprise française."
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"text": "Si l'entreprise française bénéficie d'un droit à la déduction, elle peut déduire la TVA versée et en "
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"text": "Pour en savoir plus sur la déduction de TVA, vous pouvez consulter la "
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"attributes": {
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"LienPublication": "F23569",
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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"text": "Comment déclarer la TVA ?"
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1048
|
-
{
|
|
1049
|
-
"type": "text",
|
|
1050
|
-
"text": "n° 3310-CA3"
|
|
1051
|
-
}
|
|
1052
|
-
]
|
|
1053
|
-
},
|
|
1054
|
-
{
|
|
1055
|
-
"type": "text",
|
|
1056
|
-
"text": "."
|
|
917
|
+
"text": "plus bénéficier du régime réel simplifié d'imposition"
|
|
1057
918
|
}
|
|
1058
919
|
]
|
|
1059
920
|
},
|
|
1060
921
|
{
|
|
1061
|
-
"type": "
|
|
1062
|
-
"
|
|
1063
|
-
|
|
1064
|
-
|
|
1065
|
-
|
|
1066
|
-
|
|
1067
|
-
|
|
1068
|
-
|
|
1069
|
-
|
|
922
|
+
"type": "text",
|
|
923
|
+
"text": ". Elle doit prévenir l'administration fiscale afin de passer en régime réel normal d'imposition :"
|
|
924
|
+
}
|
|
925
|
+
]
|
|
926
|
+
},
|
|
927
|
+
{
|
|
928
|
+
"type": "element",
|
|
929
|
+
"name": "OuSAdresser",
|
|
930
|
+
"attributes": {
|
|
931
|
+
"ID": "R2488",
|
|
932
|
+
"sve": "non",
|
|
933
|
+
"type": "Local"
|
|
934
|
+
},
|
|
935
|
+
"children": [
|
|
1070
936
|
{
|
|
1071
937
|
"type": "element",
|
|
1072
|
-
"name": "
|
|
938
|
+
"name": "Titre",
|
|
1073
939
|
"children": [
|
|
1074
940
|
{
|
|
1075
941
|
"type": "text",
|
|
1076
|
-
"text": "
|
|
942
|
+
"text": "Service des impôts des entreprises (SIE)"
|
|
1077
943
|
}
|
|
1078
944
|
]
|
|
1079
945
|
},
|
|
1080
946
|
{
|
|
1081
947
|
"type": "element",
|
|
1082
|
-
"name": "
|
|
948
|
+
"name": "RessourceWeb",
|
|
1083
949
|
"attributes": {
|
|
1084
|
-
"
|
|
1085
|
-
|
|
1086
|
-
"type": "Téléservice"
|
|
1087
|
-
},
|
|
1088
|
-
"children": [
|
|
1089
|
-
{
|
|
1090
|
-
"type": "element",
|
|
1091
|
-
"name": "Titre",
|
|
1092
|
-
"children": [
|
|
1093
|
-
{
|
|
1094
|
-
"type": "text",
|
|
1095
|
-
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
1096
|
-
}
|
|
1097
|
-
]
|
|
1098
|
-
},
|
|
1099
|
-
{
|
|
1100
|
-
"type": "element",
|
|
1101
|
-
"name": "Source",
|
|
1102
|
-
"attributes": {
|
|
1103
|
-
"ID": "R30612"
|
|
1104
|
-
},
|
|
1105
|
-
"children": [
|
|
1106
|
-
{
|
|
1107
|
-
"type": "text",
|
|
1108
|
-
"text": "Ministère chargé des finances"
|
|
1109
|
-
}
|
|
1110
|
-
]
|
|
1111
|
-
}
|
|
1112
|
-
]
|
|
950
|
+
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
951
|
+
}
|
|
1113
952
|
}
|
|
1114
953
|
]
|
|
1115
954
|
},
|
|
1116
955
|
{
|
|
1117
956
|
"type": "element",
|
|
1118
|
-
"name": "
|
|
957
|
+
"name": "Paragraphe",
|
|
1119
958
|
"children": [
|
|
1120
959
|
{
|
|
1121
|
-
"type": "
|
|
1122
|
-
"
|
|
1123
|
-
"children": [
|
|
1124
|
-
{
|
|
1125
|
-
"type": "element",
|
|
1126
|
-
"name": "Paragraphe",
|
|
1127
|
-
"children": [
|
|
1128
|
-
{
|
|
1129
|
-
"type": "text",
|
|
1130
|
-
"text": "Le vendeur ne dispose pas d'un numéro de TVA intracommunautaire français"
|
|
1131
|
-
}
|
|
1132
|
-
]
|
|
1133
|
-
}
|
|
1134
|
-
]
|
|
1135
|
-
},
|
|
1136
|
-
{
|
|
1137
|
-
"type": "element",
|
|
1138
|
-
"name": "Paragraphe",
|
|
1139
|
-
"children": [
|
|
1140
|
-
{
|
|
1141
|
-
"type": "text",
|
|
1142
|
-
"text": "La vente étant soumise à la TVA française, le vendeur situé dans un autre pays de l'Union européenne ne doit pas facturer la TVA française. Il doit établir une facture "
|
|
1143
|
-
},
|
|
1144
|
-
{
|
|
1145
|
-
"type": "element",
|
|
1146
|
-
"name": "MiseEnEvidence",
|
|
1147
|
-
"children": [
|
|
1148
|
-
{
|
|
1149
|
-
"type": "text",
|
|
1150
|
-
"text": "en hors taxe"
|
|
1151
|
-
}
|
|
1152
|
-
]
|
|
1153
|
-
},
|
|
1154
|
-
{
|
|
1155
|
-
"type": "text",
|
|
1156
|
-
"text": "."
|
|
1157
|
-
}
|
|
1158
|
-
]
|
|
960
|
+
"type": "text",
|
|
961
|
+
"text": "Elle doit indiquer le montant "
|
|
1159
962
|
},
|
|
1160
963
|
{
|
|
1161
964
|
"type": "element",
|
|
1162
|
-
"name": "
|
|
965
|
+
"name": "LienInterne",
|
|
966
|
+
"attributes": {
|
|
967
|
+
"LienPublication": "R31841",
|
|
968
|
+
"type": "Sigle"
|
|
969
|
+
},
|
|
1163
970
|
"children": [
|
|
1164
971
|
{
|
|
1165
972
|
"type": "text",
|
|
1166
|
-
"text": "
|
|
1167
|
-
},
|
|
1168
|
-
{
|
|
1169
|
-
"type": "element",
|
|
1170
|
-
"name": "MiseEnEvidence",
|
|
1171
|
-
"children": [
|
|
1172
|
-
{
|
|
1173
|
-
"type": "text",
|
|
1174
|
-
"text": "d'auto-liquider la TVA"
|
|
1175
|
-
}
|
|
1176
|
-
]
|
|
1177
|
-
},
|
|
1178
|
-
{
|
|
1179
|
-
"type": "text",
|
|
1180
|
-
"text": ". Cela signifie qu'elle doit collecter la TVA française pour le compte de l'administration fiscale et la lui reverser. Si elle bénéficie d'un droit à la déduction, elle peut déduire sur sa déclaration de TVA le montant de TVA qu'elle a auto-liquidé."
|
|
973
|
+
"text": "HT"
|
|
1181
974
|
}
|
|
1182
975
|
]
|
|
1183
976
|
},
|
|
1184
977
|
{
|
|
1185
|
-
"type": "
|
|
1186
|
-
"
|
|
1187
|
-
"children": [
|
|
1188
|
-
{
|
|
1189
|
-
"type": "text",
|
|
1190
|
-
"text": "Pour en savoir plus sur la déduction de TVA, vous pouvez consulter la "
|
|
1191
|
-
},
|
|
1192
|
-
{
|
|
1193
|
-
"type": "element",
|
|
1194
|
-
"name": "LienInterne",
|
|
1195
|
-
"attributes": {
|
|
1196
|
-
"LienPublication": "F23569",
|
|
1197
|
-
"type": "Fiche d'information conditionnée",
|
|
1198
|
-
"audience": "Professionnels"
|
|
1199
|
-
},
|
|
1200
|
-
"children": [
|
|
1201
|
-
{
|
|
1202
|
-
"type": "text",
|
|
1203
|
-
"text": "fiche correspondante"
|
|
1204
|
-
}
|
|
1205
|
-
]
|
|
1206
|
-
},
|
|
1207
|
-
{
|
|
1208
|
-
"type": "text",
|
|
1209
|
-
"text": "."
|
|
1210
|
-
}
|
|
1211
|
-
]
|
|
978
|
+
"type": "text",
|
|
979
|
+
"text": " des marchandises qu'elle a achetées à la ligne "
|
|
1212
980
|
},
|
|
1213
981
|
{
|
|
1214
982
|
"type": "element",
|
|
1215
|
-
"name": "
|
|
983
|
+
"name": "MiseEnEvidence",
|
|
1216
984
|
"children": [
|
|
1217
985
|
{
|
|
1218
986
|
"type": "text",
|
|
1219
|
-
"text": "
|
|
987
|
+
"text": "B2 Acquisitions intracommunautaires"
|
|
1220
988
|
}
|
|
1221
989
|
]
|
|
1222
990
|
},
|
|
1223
991
|
{
|
|
1224
|
-
"type": "
|
|
1225
|
-
"
|
|
1226
|
-
"children": [
|
|
1227
|
-
{
|
|
1228
|
-
"type": "text",
|
|
1229
|
-
"text": "Lorsqu'elle réalise des AIC, l'entreprise française ne peut "
|
|
1230
|
-
},
|
|
1231
|
-
{
|
|
1232
|
-
"type": "element",
|
|
1233
|
-
"name": "MiseEnEvidence",
|
|
1234
|
-
"children": [
|
|
1235
|
-
{
|
|
1236
|
-
"type": "text",
|
|
1237
|
-
"text": "plus bénéficier du régime réel simplifié d'imposition"
|
|
1238
|
-
}
|
|
1239
|
-
]
|
|
1240
|
-
},
|
|
1241
|
-
{
|
|
1242
|
-
"type": "text",
|
|
1243
|
-
"text": ". Elle doit prévenir l'administration fiscale afin de passer en régime réel normal d'imposition :"
|
|
1244
|
-
}
|
|
1245
|
-
]
|
|
992
|
+
"type": "text",
|
|
993
|
+
"text": " sur sa déclaration de chiffre d'affaires mensuelle ou trimestrielle "
|
|
1246
994
|
},
|
|
1247
995
|
{
|
|
1248
996
|
"type": "element",
|
|
1249
|
-
"name": "
|
|
997
|
+
"name": "LienInterne",
|
|
1250
998
|
"attributes": {
|
|
1251
|
-
"
|
|
1252
|
-
"
|
|
1253
|
-
"
|
|
999
|
+
"LienPublication": "R14660",
|
|
1000
|
+
"type": "Formulaire",
|
|
1001
|
+
"audience": "Professionnels"
|
|
1254
1002
|
},
|
|
1255
1003
|
"children": [
|
|
1256
|
-
{
|
|
1257
|
-
"type": "element",
|
|
1258
|
-
"name": "Titre",
|
|
1259
|
-
"children": [
|
|
1260
|
-
{
|
|
1261
|
-
"type": "text",
|
|
1262
|
-
"text": "Service des impôts des entreprises (SIE)"
|
|
1263
|
-
}
|
|
1264
|
-
]
|
|
1265
|
-
},
|
|
1266
|
-
{
|
|
1267
|
-
"type": "element",
|
|
1268
|
-
"name": "RessourceWeb",
|
|
1269
|
-
"attributes": {
|
|
1270
|
-
"URL": "https://www.impots.gouv.fr/portail/contacts"
|
|
1271
|
-
}
|
|
1272
|
-
}
|
|
1273
|
-
]
|
|
1274
|
-
},
|
|
1275
|
-
{
|
|
1276
|
-
"type": "element",
|
|
1277
|
-
"name": "Paragraphe",
|
|
1278
|
-
"children": [
|
|
1279
|
-
{
|
|
1280
|
-
"type": "text",
|
|
1281
|
-
"text": "Elle doit indiquer le montant "
|
|
1282
|
-
},
|
|
1283
|
-
{
|
|
1284
|
-
"type": "element",
|
|
1285
|
-
"name": "LienInterne",
|
|
1286
|
-
"attributes": {
|
|
1287
|
-
"LienPublication": "R31841",
|
|
1288
|
-
"type": "Sigle"
|
|
1289
|
-
},
|
|
1290
|
-
"children": [
|
|
1291
|
-
{
|
|
1292
|
-
"type": "text",
|
|
1293
|
-
"text": "HT"
|
|
1294
|
-
}
|
|
1295
|
-
]
|
|
1296
|
-
},
|
|
1297
1004
|
{
|
|
1298
1005
|
"type": "text",
|
|
1299
|
-
"text": "
|
|
1300
|
-
},
|
|
1301
|
-
{
|
|
1302
|
-
"type": "element",
|
|
1303
|
-
"name": "MiseEnEvidence",
|
|
1304
|
-
"children": [
|
|
1305
|
-
{
|
|
1306
|
-
"type": "text",
|
|
1307
|
-
"text": "B2 Acquisitions intracommunautaires"
|
|
1308
|
-
}
|
|
1309
|
-
]
|
|
1310
|
-
},
|
|
1311
|
-
{
|
|
1312
|
-
"type": "text",
|
|
1313
|
-
"text": " sur sa déclaration de chiffre d'affaires mensuelle ou trimestrielle "
|
|
1314
|
-
},
|
|
1315
|
-
{
|
|
1316
|
-
"type": "element",
|
|
1317
|
-
"name": "LienInterne",
|
|
1318
|
-
"attributes": {
|
|
1319
|
-
"LienPublication": "R14660",
|
|
1320
|
-
"type": "Formulaire",
|
|
1321
|
-
"audience": "Professionnels"
|
|
1322
|
-
},
|
|
1323
|
-
"children": [
|
|
1324
|
-
{
|
|
1325
|
-
"type": "text",
|
|
1326
|
-
"text": "n° 3310-CA3"
|
|
1327
|
-
}
|
|
1328
|
-
]
|
|
1329
|
-
},
|
|
1330
|
-
{
|
|
1331
|
-
"type": "text",
|
|
1332
|
-
"text": "."
|
|
1006
|
+
"text": "n° 3310-CA3"
|
|
1333
1007
|
}
|
|
1334
1008
|
]
|
|
1335
1009
|
},
|
|
1336
1010
|
{
|
|
1337
|
-
"type": "
|
|
1338
|
-
"
|
|
1339
|
-
|
|
1340
|
-
|
|
1341
|
-
|
|
1342
|
-
|
|
1343
|
-
|
|
1344
|
-
|
|
1345
|
-
|
|
1011
|
+
"type": "text",
|
|
1012
|
+
"text": "."
|
|
1013
|
+
}
|
|
1014
|
+
]
|
|
1015
|
+
},
|
|
1016
|
+
{
|
|
1017
|
+
"type": "element",
|
|
1018
|
+
"name": "Paragraphe",
|
|
1019
|
+
"children": [
|
|
1020
|
+
{
|
|
1021
|
+
"type": "text",
|
|
1022
|
+
"text": "Elle doit aussi indiquer la base et le montant de la TVA à la ligne 08, 09, 9B ou autres selon le taux de TVA."
|
|
1023
|
+
}
|
|
1024
|
+
]
|
|
1025
|
+
},
|
|
1026
|
+
{
|
|
1027
|
+
"type": "element",
|
|
1028
|
+
"name": "Paragraphe",
|
|
1029
|
+
"children": [
|
|
1030
|
+
{
|
|
1031
|
+
"type": "text",
|
|
1032
|
+
"text": "Elle doit ajouter le montant de la TVA qu'elle a versé sur ses AIC à la ligne 17 et le montant de la TVA déductible à la ligne 23."
|
|
1033
|
+
}
|
|
1034
|
+
]
|
|
1035
|
+
},
|
|
1036
|
+
{
|
|
1037
|
+
"type": "element",
|
|
1038
|
+
"name": "ServiceEnLigne",
|
|
1039
|
+
"attributes": {
|
|
1040
|
+
"ID": "R14668",
|
|
1041
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
1042
|
+
"type": "Téléservice"
|
|
1043
|
+
},
|
|
1044
|
+
"children": [
|
|
1346
1045
|
{
|
|
1347
1046
|
"type": "element",
|
|
1348
|
-
"name": "
|
|
1047
|
+
"name": "Titre",
|
|
1349
1048
|
"children": [
|
|
1350
1049
|
{
|
|
1351
1050
|
"type": "text",
|
|
1352
|
-
"text": "
|
|
1051
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
1353
1052
|
}
|
|
1354
1053
|
]
|
|
1355
1054
|
},
|
|
1356
1055
|
{
|
|
1357
1056
|
"type": "element",
|
|
1358
|
-
"name": "
|
|
1057
|
+
"name": "Source",
|
|
1359
1058
|
"attributes": {
|
|
1360
|
-
"ID": "
|
|
1361
|
-
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
1362
|
-
"type": "Téléservice"
|
|
1059
|
+
"ID": "R30612"
|
|
1363
1060
|
},
|
|
1364
1061
|
"children": [
|
|
1365
1062
|
{
|
|
1366
|
-
"type": "
|
|
1367
|
-
"
|
|
1368
|
-
"children": [
|
|
1369
|
-
{
|
|
1370
|
-
"type": "text",
|
|
1371
|
-
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
1372
|
-
}
|
|
1373
|
-
]
|
|
1374
|
-
},
|
|
1375
|
-
{
|
|
1376
|
-
"type": "element",
|
|
1377
|
-
"name": "Source",
|
|
1378
|
-
"attributes": {
|
|
1379
|
-
"ID": "R30612"
|
|
1380
|
-
},
|
|
1381
|
-
"children": [
|
|
1382
|
-
{
|
|
1383
|
-
"type": "text",
|
|
1384
|
-
"text": "Ministère chargé des finances"
|
|
1385
|
-
}
|
|
1386
|
-
]
|
|
1063
|
+
"type": "text",
|
|
1064
|
+
"text": "Ministère chargé des finances"
|
|
1387
1065
|
}
|
|
1388
1066
|
]
|
|
1389
1067
|
}
|