@socialgouv/fiches-vdd 2.1554.0 → 2.1555.0
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 +7 -0
- package/data/associations/index.json +122 -122
- package/data/index.json +78722 -78722
- package/data/particuliers/F23512.json +0 -45
- package/data/particuliers/F2880.json +1 -1
- package/data/particuliers/F34748.json +1 -1
- package/data/particuliers/F761.json +275 -0
- package/data/particuliers/F835.json +313 -153
- package/data/particuliers/index.json +5139 -5139
- package/data/professionnels/F21209.json +126 -41
- package/data/professionnels/F23510.json +1 -1
- package/data/professionnels/F23575.json +1 -1
- package/data/professionnels/F23744.json +2 -2
- package/data/professionnels/F23961.json +2 -2
- package/data/professionnels/F23962.json +103 -200
- package/data/professionnels/F32231.json +1 -1
- package/data/professionnels/F32886.json +2 -2
- package/data/professionnels/F32939.json +2 -2
- package/data/professionnels/F33339.json +79 -86
- package/data/professionnels/F35934.json +2 -2
- package/data/professionnels/F35958.json +1384 -1047
- package/data/professionnels/F36006.json +1 -1
- package/data/professionnels/F36203.json +390 -81
- package/data/professionnels/F36210.json +83 -81
- package/data/professionnels/F36211.json +83 -81
- package/data/professionnels/F36212.json +83 -81
- package/data/professionnels/F36215.json +1 -1
- package/data/professionnels/R19113.json +3 -3
- package/data/professionnels/R21800.json +3 -3
- package/data/professionnels/R58706.json +0 -34
- package/data/professionnels/R60444.json +0 -34
- package/data/professionnels/R60498.json +0 -34
- package/data/professionnels/index.json +2504 -2504
- package/package.json +1 -1
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"audience": "Professionnels",
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"format": "application/pdf",
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"poids": "140.5 KB",
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"numerocerfa": "12403*
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"numerocerfa": "12403*24",
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"autrenumero": "2571-SD",
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"type": "Formulaire"
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},
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"ID": "F36203",
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"type": "Fiche d'information conditionnée",
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"xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
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"dateDerniereModificationImportante": "
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"dateDerniereModificationImportante": "2025-11-04T00:00:00",
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"spUrl": "https://entreprendre.service-public.gouv.fr/vosdroits/F36203",
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"profilsPro": "ei"
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"children": [
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{
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"type": "text",
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"text": "modified 2025-
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"text": "modified 2025-11-04"
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}
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}
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]
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},
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"type": "element",
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"name": "Avertissement",
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"attributes": {
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"ID": "R70893",
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"date": "2025-05-05"
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "Instauration du seuil unique de franchise de TVA"
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"type": "element",
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"name": "Texte",
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"children": [
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "La loi de finances pour 2025 a introduit un seuil unique de franchise en base de TVA fixé à "
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"type": "element",
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"name": "Valeur",
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"children": [
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{
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"type": "text",
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"text": "25 000 €"
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"type": "text",
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"text": " de chiffre d’affaires à partir du 1"
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"type": "element",
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"name": "Exposant",
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"children": [
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{
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"type": "text",
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"text": "er"
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{
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"type": "text",
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"text": " mars 2025. Le ministère de l'Économie a suspendu cette mesure "
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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"type": "text",
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"text": "jusqu'à la fin de l'année 2025"
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{
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"type": "text",
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"text": " afin de poursuivre ses consultations avec les fédérations professionnelles et les parlementaires."
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}
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"type": "element",
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"name": "Introduction",
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]
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}
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}
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]
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},
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{
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"type": "element",
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"name": "ANoter",
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"children": [
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{
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"type": "element",
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"name": "Titre",
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"children": [
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{
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"type": "text",
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"text": "À noter"
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}
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]
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},
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Un seuil unique de franchise en base de TVA de "
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},
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{
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"type": "element",
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"name": "Valeur",
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"children": [
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"type": "text",
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"text": "25 000 €"
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}
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]
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},
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{
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"type": "text",
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"text": " avait été envisagé par la loi de finances pour l’année 2025. Ce seuil, dont l’application était restée suspendue a finalement été "
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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"type": "text",
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"text": "abandonné"
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}
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]
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},
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"type": "text",
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"text": " par la "
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"type": "element",
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"name": "LienExterne",
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"attributes": {
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"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000052485808"
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"children": [
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{
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"type": "text",
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"text": "loi n° 2025-1044 du 3 novembre 2025"
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"type": "text",
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"text": ". Les seuils de franchise en base de TVA sont donc restés inchangés."
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"name": "Liste",
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"attributes": {
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"type": "puce"
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"text": "Ainsi, les ventes ou prestations sont facturées sans TVA, c'est-à-dire "
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"name": "MiseEnEvidence",
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"text": "hors taxe"
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"text": "."
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"name": "Paragraphe",
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"text": "Le "
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"name": "MiseEnEvidence",
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"text": "régime de franchise en base de TVA"
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"text": " concerne les entreprises qui réalisent un chiffre d'affaires hors taxes inférieur à "
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"name": "Valeur",
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"text": "37 500 €"
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"text": " pour les prestations de services ou inférieur à "
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"text": "85 000 €"
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"text": " pour les activités de commerce et d'hébergement."
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"name": "ANoter",
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"text": "À noter"
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"children": [
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"text": "Un seuil unique de franchise en base de TVA de "
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"name": "Valeur",
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"text": "25 000 €"
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"text": " avait été envisagé par la loi de finances pour l’année 2025. Ce seuil, dont l’application était restée suspendue a finalement été "
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"name": "MiseEnEvidence",
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"children": [
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|
+
"text": "abandonné"
|
|
3886
|
+
}
|
|
3887
|
+
]
|
|
3888
|
+
},
|
|
3889
|
+
{
|
|
3890
|
+
"type": "text",
|
|
3891
|
+
"text": " par la "
|
|
3892
|
+
},
|
|
3893
|
+
{
|
|
3894
|
+
"type": "element",
|
|
3895
|
+
"name": "LienExterne",
|
|
3896
|
+
"attributes": {
|
|
3897
|
+
"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000052485808"
|
|
3898
|
+
},
|
|
3899
|
+
"children": [
|
|
3900
|
+
{
|
|
3901
|
+
"type": "text",
|
|
3902
|
+
"text": "loi n° 2025-1044 du 3 novembre 2025"
|
|
3903
|
+
}
|
|
3904
|
+
]
|
|
3905
|
+
},
|
|
3906
|
+
{
|
|
3907
|
+
"type": "text",
|
|
3908
|
+
"text": ". Les seuils de franchise en base de TVA sont donc restés inchangés."
|
|
3909
|
+
}
|
|
3910
|
+
]
|
|
3911
|
+
}
|
|
3912
|
+
]
|
|
3913
|
+
},
|
|
3914
|
+
{
|
|
3915
|
+
"type": "element",
|
|
3916
|
+
"name": "Paragraphe",
|
|
3917
|
+
"children": [
|
|
3918
|
+
{
|
|
3919
|
+
"type": "text",
|
|
3920
|
+
"text": "En bénéficiant du régime de la franchise en base de TVA, l’entreprise ne peut pas déduire la TVA qu'elle a elle-même payée sur les achats qu'elle a effectués dans le cadre de l'activité professionnelle."
|
|
3921
|
+
}
|
|
3922
|
+
]
|
|
3923
|
+
},
|
|
3924
|
+
{
|
|
3925
|
+
"type": "element",
|
|
3926
|
+
"name": "ASavoir",
|
|
3927
|
+
"children": [
|
|
3928
|
+
{
|
|
3929
|
+
"type": "element",
|
|
3930
|
+
"name": "Titre",
|
|
3931
|
+
"children": [
|
|
3932
|
+
{
|
|
3933
|
+
"type": "text",
|
|
3934
|
+
"text": "À savoir"
|
|
3935
|
+
}
|
|
3936
|
+
]
|
|
3937
|
+
},
|
|
3938
|
+
{
|
|
3939
|
+
"type": "element",
|
|
3940
|
+
"name": "Paragraphe",
|
|
3941
|
+
"children": [
|
|
3942
|
+
{
|
|
3943
|
+
"type": "text",
|
|
3944
|
+
"text": "Chaque facture doit faire figurer la mention suivante : « "
|
|
3945
|
+
},
|
|
3946
|
+
{
|
|
3947
|
+
"type": "element",
|
|
3948
|
+
"name": "Expression",
|
|
3949
|
+
"children": [
|
|
3950
|
+
{
|
|
3951
|
+
"type": "text",
|
|
3952
|
+
"text": "TVA non applicable - article 293 B du Code général des impôts (CGI)"
|
|
3953
|
+
}
|
|
3954
|
+
]
|
|
3955
|
+
},
|
|
3956
|
+
{
|
|
3957
|
+
"type": "text",
|
|
3958
|
+
"text": " »."
|
|
3959
|
+
}
|
|
3960
|
+
]
|
|
3961
|
+
}
|
|
3962
|
+
]
|
|
3963
|
+
},
|
|
3964
|
+
{
|
|
3965
|
+
"type": "element",
|
|
3966
|
+
"name": "Paragraphe",
|
|
3967
|
+
"children": [
|
|
3968
|
+
{
|
|
3969
|
+
"type": "text",
|
|
3970
|
+
"text": "Quel que soit le montant de son chiffre d'affaires annuel, l’entreprise peut "
|
|
3971
|
+
},
|
|
3972
|
+
{
|
|
3973
|
+
"type": "element",
|
|
3974
|
+
"name": "MiseEnEvidence",
|
|
3975
|
+
"children": [
|
|
3976
|
+
{
|
|
3977
|
+
"type": "text",
|
|
3978
|
+
"text": "opter pour le paiement de la TVA"
|
|
3979
|
+
}
|
|
3980
|
+
]
|
|
3981
|
+
},
|
|
3982
|
+
{
|
|
3983
|
+
"type": "text",
|
|
3984
|
+
"text": " et la facturer à ses clients. Cela lui permettra de "
|
|
3985
|
+
},
|
|
3986
|
+
{
|
|
3987
|
+
"type": "element",
|
|
3988
|
+
"name": "MiseEnEvidence",
|
|
3989
|
+
"children": [
|
|
3990
|
+
{
|
|
3991
|
+
"type": "text",
|
|
3992
|
+
"text": "récupérer la TVA déductible"
|
|
3993
|
+
}
|
|
3994
|
+
]
|
|
3995
|
+
},
|
|
3996
|
+
{
|
|
3997
|
+
"type": "text",
|
|
3998
|
+
"text": " sur les dépenses professionnelles."
|
|
3999
|
+
}
|
|
4000
|
+
]
|
|
4001
|
+
},
|
|
4002
|
+
{
|
|
4003
|
+
"type": "element",
|
|
4004
|
+
"name": "Paragraphe",
|
|
4005
|
+
"children": [
|
|
4006
|
+
{
|
|
4007
|
+
"type": "text",
|
|
4008
|
+
"text": "La demande d'option doit être formulée par écrit auprès du "
|
|
4009
|
+
},
|
|
4010
|
+
{
|
|
4011
|
+
"type": "element",
|
|
4012
|
+
"name": "MiseEnEvidence",
|
|
4013
|
+
"children": [
|
|
4014
|
+
{
|
|
4015
|
+
"type": "text",
|
|
4016
|
+
"text": "service des impôts des entreprises"
|
|
4017
|
+
}
|
|
4018
|
+
]
|
|
4019
|
+
},
|
|
4020
|
+
{
|
|
4021
|
+
"type": "text",
|
|
4022
|
+
"text": " (SIE) dont elle dépend. L'option prend effet au 1"
|
|
4023
|
+
},
|
|
4024
|
+
{
|
|
4025
|
+
"type": "element",
|
|
4026
|
+
"name": "Exposant",
|
|
4027
|
+
"children": [
|
|
4028
|
+
{
|
|
4029
|
+
"type": "text",
|
|
4030
|
+
"text": "er"
|
|
4031
|
+
}
|
|
4032
|
+
]
|
|
4033
|
+
},
|
|
4034
|
+
{
|
|
4035
|
+
"type": "text",
|
|
4036
|
+
"text": " jour du mois au cours duquel elle est déclarée."
|
|
4037
|
+
}
|
|
4038
|
+
]
|
|
4039
|
+
},
|
|
4040
|
+
{
|
|
4041
|
+
"type": "element",
|
|
4042
|
+
"name": "OuSAdresser",
|
|
4043
|
+
"attributes": {
|
|
4044
|
+
"ID": "R2488",
|
|
4045
|
+
"sve": "non",
|
|
4046
|
+
"type": "Local personnalisé sur SP"
|
|
4047
|
+
},
|
|
4048
|
+
"children": [
|
|
4049
|
+
{
|
|
4050
|
+
"type": "element",
|
|
4051
|
+
"name": "Titre",
|
|
4052
|
+
"children": [
|
|
4053
|
+
{
|
|
4054
|
+
"type": "text",
|
|
4055
|
+
"text": "Service des impôts des entreprises (SIE)"
|
|
4056
|
+
}
|
|
4057
|
+
]
|
|
4058
|
+
},
|
|
4059
|
+
{
|
|
4060
|
+
"type": "element",
|
|
4061
|
+
"name": "PivotLocal",
|
|
4062
|
+
"children": [
|
|
4063
|
+
{
|
|
4064
|
+
"type": "text",
|
|
4065
|
+
"text": "sie"
|
|
4066
|
+
}
|
|
4067
|
+
]
|
|
4068
|
+
},
|
|
4069
|
+
{
|
|
4070
|
+
"type": "element",
|
|
4071
|
+
"name": "RessourceWeb",
|
|
4072
|
+
"attributes": {
|
|
4073
|
+
"URL": "https://lannuaire.service-public.gouv.fr/navigation/sie"
|
|
4074
|
+
}
|
|
4075
|
+
}
|
|
4076
|
+
]
|
|
3768
4077
|
}
|
|
3769
4078
|
]
|
|
3770
4079
|
},
|