@socialgouv/fiches-vdd 2.1611.0 → 2.1613.0
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/index.json +225 -225
- package/data/index.json +79124 -79124
- package/data/particuliers/F10040.json +7 -7
- package/data/particuliers/F14060.json +0 -80
- package/data/particuliers/F16337.json +0 -80
- package/data/particuliers/F2384.json +1 -1
- package/data/particuliers/F2402.json +1 -1
- package/data/particuliers/F33452.json +94 -16
- package/data/particuliers/F33683.json +1 -21
- package/data/particuliers/F35381.json +2 -2
- package/data/particuliers/F35820.json +2 -2
- package/data/particuliers/F38004.json +2 -2
- package/data/particuliers/index.json +5425 -5425
- package/data/professionnels/F15204.json +86 -8
- package/data/professionnels/F22286.json +2 -2
- package/data/professionnels/F23497.json +396 -0
- package/data/professionnels/F23566.json +134 -0
- package/data/professionnels/F23604.json +77 -0
- package/data/professionnels/F23890.json +899 -7352
- package/data/professionnels/F24013.json +60 -278
- package/data/professionnels/F34059.json +4 -4
- package/data/professionnels/F35381.json +2 -2
- package/data/professionnels/F35992.json +777 -96
- package/data/professionnels/F35993.json +777 -96
- package/data/professionnels/F35994.json +777 -96
- package/data/professionnels/F35995.json +777 -96
- package/data/professionnels/F35997.json +777 -96
- package/data/professionnels/F37195.json +777 -96
- package/data/professionnels/F37196.json +777 -96
- package/data/professionnels/F37197.json +777 -96
- package/data/professionnels/F37199.json +777 -96
- package/data/professionnels/F37200.json +777 -96
- package/data/professionnels/F38004.json +2 -2
- package/data/professionnels/F39451.json +11 -5
- package/data/professionnels/index.json +2531 -2531
- package/package.json +1 -1
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"text": "Taxe sur la valeur ajoutée (TVA)"
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"text": "S'il est redevable de la TVA, la cédant doit "
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"LienPublication": "F23566",
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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"text": "déclarer et payer la TVA"
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"text": " sur toutes les opérations qui n'ont pas encore été déclarées à la date de la cession."
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"text": "Il dispose du délai suivant pour réaliser sa déclaration :"
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"text": "Les seuils d’application du "
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"LienID": "R73735",
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"type": "Définition de glossaire"
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"text": "régime réel simplifié"
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"text": " sont réévalués à compter du 1"
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"text": "janvier 2026. "
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"name": "MiseEnEvidence",
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"text": "Leur montant sera cependant fixé par la loi de finances pour 2026"
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"text": ". Cette loi doit être votée dans les prochaines semaines."
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"text": "Dans cette attente, les dispositions budgétaires prévues pour 2025 ont été reconduites par une "
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"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053173986"
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"text": "loi spéciale n° 2025-1316 du 26 décembre 2025"
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"text": "Attention"
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}
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{
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"name": "Paragraphe",
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{
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"type": "text",
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"text": "À savoir"
|
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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": "Toutefois, cette opération est "
|
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|
},
|
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|
{
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"name": "
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{
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|
"type": "text",
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"text": "
|
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|
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"text": "exonérée de TVA"
|
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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": "text",
|
|
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|
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"text": " si la cession porte sur l'intégralité des éléments du fonds de commerce et que l'acquéreur est lui-même redevable de la TVA. L'exonération concerne alors l'ensemble des biens et des services transmis à l'occasion de la cession du fonds."
|
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|
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"children": [
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{
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|
"type": "text",
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"text": "Modalités de déclaration"
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|
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{
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"type": "text",
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"text": "
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"text": "La déclaration de résultat ou de TVA doit être effectuée de manière "
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},
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|
{
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"attributes": {
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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},
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"children": [
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|
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{
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|
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"type": "text",
|
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|
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"text": "déclarer et payer la TVA"
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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": "text",
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"text": "dématérialisée"
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{
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"text": "
|
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"text": " (l’envoi de formulaires papiers n’est plus possible) :"
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"children": [
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{
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"text": "Cette déclaration doit être effectuée de manière "
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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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|
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|
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"text": "Soit par une "
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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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"text": "saisie manuelle en ligne"
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|
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|
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|
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|
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"text": " des formulaires ("
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|
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|
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{
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"type": "
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|
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"
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|
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"type": "element",
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|
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"name": "LienIntra",
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|
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"attributes": {
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|
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|
+
"LienID": "R73791",
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|
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"type": "Définition de glossaire"
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|
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},
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|
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"children": [
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|
+
{
|
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|
+
"type": "text",
|
|
4690
|
+
"text": "mode EFI"
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|
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}
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4692
|
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]
|
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|
}
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{
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|
"type": "text",
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|
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"text": "
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|
4698
|
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"text": "). L’entreprise les complète elle-même, en se connectant sur son "
|
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|
+
},
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|
+
{
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|
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"type": "element",
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|
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"name": "MiseEnEvidence",
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|
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"children": [
|
|
4704
|
+
{
|
|
4705
|
+
"type": "text",
|
|
4706
|
+
"text": "espace professionnel impots.gouv.fr"
|
|
4707
|
+
}
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4708
|
+
]
|
|
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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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]
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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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{
|
|
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|
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"type": "element",
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|
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"name": "Titre",
|
|
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|
+
"children": [
|
|
4724
|
+
{
|
|
4725
|
+
"type": "text",
|
|
4726
|
+
"text": "À noter"
|
|
4727
|
+
}
|
|
4728
|
+
]
|
|
4729
|
+
},
|
|
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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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|
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"children": [
|
|
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|
+
{
|
|
4735
|
+
"type": "text",
|
|
4736
|
+
"text": "Certaines démarches sont exclues du mode EFI : il s’agit notamment des déclarations de résultat concernant les "
|
|
4737
|
+
},
|
|
4738
|
+
{
|
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|
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"type": "element",
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|
+
"name": "LienIntra",
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|
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"attributes": {
|
|
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|
+
"LienID": "R58428",
|
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|
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"type": "Définition de glossaire"
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|
+
},
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "BA"
|
|
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|
+
}
|
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4750
|
+
]
|
|
4751
|
+
},
|
|
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|
+
{
|
|
4753
|
+
"type": "text",
|
|
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|
+
"text": ", "
|
|
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|
+
},
|
|
4756
|
+
{
|
|
4757
|
+
"type": "element",
|
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|
+
"name": "LienIntra",
|
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|
+
"attributes": {
|
|
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|
+
"LienID": "R58426",
|
|
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|
+
"type": "Définition de glossaire"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
4764
|
+
{
|
|
4765
|
+
"type": "text",
|
|
4766
|
+
"text": "BIC"
|
|
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|
+
}
|
|
4768
|
+
]
|
|
4769
|
+
},
|
|
4770
|
+
{
|
|
4771
|
+
"type": "text",
|
|
4772
|
+
"text": " et l’"
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "R75079",
|
|
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|
+
"type": "Sigle"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
4782
|
+
{
|
|
4783
|
+
"type": "text",
|
|
4784
|
+
"text": "IS"
|
|
4785
|
+
}
|
|
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|
+
]
|
|
4787
|
+
},
|
|
4788
|
+
{
|
|
4789
|
+
"type": "text",
|
|
4790
|
+
"text": " des entreprises soumises au "
|
|
4791
|
+
},
|
|
4792
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "LienIntra",
|
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|
+
"attributes": {
|
|
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|
+
"LienID": "R74034",
|
|
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|
+
"type": "Définition de glossaire"
|
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|
+
},
|
|
4799
|
+
"children": [
|
|
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|
+
{
|
|
4801
|
+
"type": "text",
|
|
4802
|
+
"text": "régime normal d’imposition"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
4807
|
+
"type": "text",
|
|
4808
|
+
"text": ", ou encore des déclarations de "
|
|
4809
|
+
},
|
|
4810
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "R24407",
|
|
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|
+
"type": "Sigle"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
4818
|
+
{
|
|
4819
|
+
"type": "text",
|
|
4820
|
+
"text": "CVAE"
|
|
4555
4821
|
}
|
|
4556
4822
|
]
|
|
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|
+
},
|
|
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|
+
{
|
|
4825
|
+
"type": "text",
|
|
4826
|
+
"text": "."
|
|
4827
|
+
}
|
|
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|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
4832
|
+
{
|
|
4833
|
+
"type": "element",
|
|
4834
|
+
"name": "ServiceEnLigne",
|
|
4835
|
+
"attributes": {
|
|
4836
|
+
"ID": "R14668",
|
|
4837
|
+
"URL": "https://cfspro.impots.gouv.fr/LoginAccess",
|
|
4838
|
+
"audience": "Professionnels",
|
|
4839
|
+
"type": "Téléservice"
|
|
4840
|
+
},
|
|
4841
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
4844
|
+
"name": "Titre",
|
|
4845
|
+
"children": [
|
|
4846
|
+
{
|
|
4847
|
+
"type": "text",
|
|
4848
|
+
"text": "Compte fiscal en ligne pour les professionnels (mode EFI)"
|
|
4557
4849
|
}
|
|
4558
4850
|
]
|
|
4559
4851
|
},
|
|
4852
|
+
{
|
|
4853
|
+
"type": "element",
|
|
4854
|
+
"name": "Source",
|
|
4855
|
+
"attributes": {
|
|
4856
|
+
"ID": "R30612"
|
|
4857
|
+
},
|
|
4858
|
+
"children": [
|
|
4859
|
+
{
|
|
4860
|
+
"type": "text",
|
|
4861
|
+
"text": "Ministère chargé des finances"
|
|
4862
|
+
}
|
|
4863
|
+
]
|
|
4864
|
+
}
|
|
4865
|
+
]
|
|
4866
|
+
},
|
|
4867
|
+
{
|
|
4868
|
+
"type": "element",
|
|
4869
|
+
"name": "Liste",
|
|
4870
|
+
"attributes": {
|
|
4871
|
+
"type": "puce"
|
|
4872
|
+
},
|
|
4873
|
+
"children": [
|
|
4560
4874
|
{
|
|
4561
4875
|
"type": "element",
|
|
4562
4876
|
"name": "Item",
|
|
@@ -4567,7 +4881,7 @@
|
|
|
4567
4881
|
"children": [
|
|
4568
4882
|
{
|
|
4569
4883
|
"type": "text",
|
|
4570
|
-
"text": "
|
|
4884
|
+
"text": "Soit en passant par un "
|
|
4571
4885
|
},
|
|
4572
4886
|
{
|
|
4573
4887
|
"type": "element",
|
|
@@ -4575,27 +4889,53 @@
|
|
|
4575
4889
|
"children": [
|
|
4576
4890
|
{
|
|
4577
4891
|
"type": "text",
|
|
4578
|
-
"text": "
|
|
4892
|
+
"text": "logiciel"
|
|
4579
4893
|
}
|
|
4580
4894
|
]
|
|
4581
4895
|
},
|
|
4582
4896
|
{
|
|
4583
4897
|
"type": "text",
|
|
4584
|
-
"text": "
|
|
4898
|
+
"text": " d’échange spécial ("
|
|
4585
4899
|
},
|
|
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"name": "LienIntra",
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"attributes": {
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"LienID": "R73877",
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"type": "Définition de glossaire"
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"children": [
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{
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"type": "text",
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"text": "mode EDI)"
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"type": "text",
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"text": "
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"text": ". Dans ce cas, l’entreprise ou plus généralement son mandataire (par exemple un expert-comptable) saisissent l’ensemble des informations exigées puis les télétransmettent à l’administration."
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{
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"text": "Soit en passant par le compte Portailpro"
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"name": "ServiceEnLigne",
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"attributes": {
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"ID": "R70307",
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"URL": "https://portailpro.gouv.fr/ms/login?client_id=Va3ZplWNIlKE0RhrUCZDoQD_i_Aa&code_challenge=fryJFauq54AwNGCk0BhHURQpupvno9IElvOfHpzyU7w&code_challenge_method=S256&commonAuthCallerPath=%2Foauth2%2Fauthorize&forceAuth=false&nonce=8a29a4b65a64fb7fd32a3ecf9c51fc414d4a&passiveAuth=false&redirect_uri=https%3A%2F%2Fportailpro.gouv.fr%2Fms%2Faccesspage&response_mode=query&response_type=code&scope=openid+internal_login+pcr.rattachement&state=3eb974ee6b0844cd9d8c881c881cb182&tenantDomain=carbon.super&sessionDataKey=038796a8-efaf-445e-9d56-52ec32cdf187&relyingParty=Va3ZplWNIlKE0RhrUCZDoQD_i_Aa&type=oidc&sp=PCR_PORTAIL_PRD&isSaaSApp=false&authenticators=OpenIDConnectAuthenticator%3Aurssaf%3Adgddi%3Adgfip%3Anet_e%3BPCRAuthenticator%3ALOCAL",
|
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"audience": "Professionnels",
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"type": "Téléservice"
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"text": "Portailpro.gouv : portail commun pour simplifier ses déclarations et paiements"
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"text": "Ministère chargé de l'économie"
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"name": "Introduction",
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{
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"type": "text",
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"text": "Portailpro.gouv permet aux professionnels de centraliser et de consulter, "
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},
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{
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"children": [
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{
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"type": "text",
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"text": "sur un seul espace"
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{
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"type": "text",
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"text": ", l’ensemble de leurs "
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{
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"type": "element",
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"children": [
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{
|
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"type": "text",
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"text": "déclarations et paiements"
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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": " auprès des administrations "
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{
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{
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"type": "text",
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"text": "fiscales, sociales et douanières"
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]
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},
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{
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"type": "text",
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"text": "."
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}
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{
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"type": "element",
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"name": "Definition",
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"attributes": {
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"ID": "R73735"
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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": [
|
|
8828
|
+
{
|
|
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|
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"type": "text",
|
|
8830
|
+
"text": "Régime réel simplifié (ou RSD)"
|
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}
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+
]
|
|
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{
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"name": "Texte",
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"children": [
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{
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"type": "element",
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"name": "Paragraphe",
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
8844
|
+
"text": "Régime fiscal d’imposition des bénéfices applicable lorsque le chiffre d’affaires annuel hors taxes d’une entreprise ne dépasse pas certains seuils. Il est simplifié car les obligations fiscales qu’il prévoit sont allégées (bilan comptable simplifié, déclaration de TVA annuelle et non pas mensuelle, etc .)"
|
|
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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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|
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"name": "Definition",
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|
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|
+
"attributes": {
|
|
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|
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"ID": "R73791"
|
|
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|
+
},
|
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "Titre",
|
|
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|
+
"children": [
|
|
8863
|
+
{
|
|
8864
|
+
"type": "text",
|
|
8865
|
+
"text": "Mode EFI (déclarations fiscales et paiement)"
|
|
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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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|
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|
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"type": "element",
|
|
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|
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"name": "Texte",
|
|
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|
+
"children": [
|
|
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|
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{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
8877
|
+
{
|
|
8878
|
+
"type": "text",
|
|
8879
|
+
"text": "Procédure permettant à un contribuable d’effectuer lui-même ses déclarations fiscales en ligne sans passer par un mandataire (expert-comptable...). Les formulaires sont simplifiés et la saisie se fait manuellement. C’est un mode généralement utilisé par les petites structures."
|
|
8880
|
+
}
|
|
8881
|
+
]
|
|
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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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{
|
|
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|
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|
|
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|
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"name": "Definition",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R58428"
|
|
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|
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},
|
|
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|
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"children": [
|
|
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|
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{
|
|
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|
+
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|
|
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|
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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": "Bénéfices agricoles (BA)"
|
|
8901
|
+
}
|
|
8902
|
+
]
|
|
8903
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "Texte",
|
|
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|
+
"children": [
|
|
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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": "Revenus des personnes qui exercent une activité agricole"
|
|
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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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}
|
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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": "Definition",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R58426"
|
|
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|
+
},
|
|
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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": [
|
|
8933
|
+
{
|
|
8934
|
+
"type": "text",
|
|
8935
|
+
"text": "Bénéfices industriels et commerciaux (BIC)"
|
|
8936
|
+
}
|
|
8937
|
+
]
|
|
8938
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Texte",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
8947
|
+
{
|
|
8948
|
+
"type": "text",
|
|
8949
|
+
"text": "Revenus des personnes qui exercent une activité commerciale, industrielle ou artisanale"
|
|
8950
|
+
}
|
|
8951
|
+
]
|
|
8952
|
+
}
|
|
8953
|
+
]
|
|
8954
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
8959
|
+
"name": "Definition",
|
|
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|
+
"attributes": {
|
|
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|
+
"ID": "R74034"
|
|
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|
+
},
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
8966
|
+
"name": "Titre",
|
|
8967
|
+
"children": [
|
|
8968
|
+
{
|
|
8969
|
+
"type": "text",
|
|
8970
|
+
"text": "Régime réel normal (orienté TVA, aucun seuil mentionné)"
|
|
8971
|
+
}
|
|
8972
|
+
]
|
|
8973
|
+
},
|
|
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|
+
{
|
|
8975
|
+
"type": "element",
|
|
8976
|
+
"name": "Texte",
|
|
8977
|
+
"children": [
|
|
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|
+
{
|
|
8979
|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
8981
|
+
"children": [
|
|
8982
|
+
{
|
|
8983
|
+
"type": "text",
|
|
8984
|
+
"text": "Régime fiscal d’imposition des bénéfices applicable lorsque le chiffre d’affaires annuel hors taxes d’une entreprise dépasse certains seuils. Ce régime implique une comptabilisation détaillée des opérations réalisées (déclaration de TVA en général mensuelle, comptabilité d’engagement, conservation des factures...)"
|
|
8985
|
+
}
|
|
8986
|
+
]
|
|
8987
|
+
}
|
|
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|
+
]
|
|
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|
+
}
|
|
8990
|
+
]
|
|
8991
|
+
},
|
|
8992
|
+
{
|
|
8993
|
+
"type": "element",
|
|
8994
|
+
"name": "Definition",
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8995
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"attributes": {
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8996
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+
"ID": "R73877"
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},
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+
"children": [
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|
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{
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|
+
"type": "element",
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9001
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"name": "Titre",
|
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9002
|
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"children": [
|
|
9003
|
+
{
|
|
9004
|
+
"type": "text",
|
|
9005
|
+
"text": "Mode EDI (déclarations fiscales et paiement)"
|
|
9006
|
+
}
|
|
9007
|
+
]
|
|
9008
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},
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{
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9010
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"type": "element",
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9011
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"name": "Texte",
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"children": [
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{
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"type": "element",
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"name": "Paragraphe",
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"children": [
|
|
9017
|
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{
|
|
9018
|
+
"type": "text",
|
|
9019
|
+
"text": "Procédure de déclaration et de paiement de l’impôt accessible via un logiciel spécifiquel. Les informations exigées sont télétransmises sous forme de données et non de formulaires. Le mode EDI est en général utilisé par un mandataire désigné par le contribuable (par exemple un expert-comptable...)"
|
|
9020
|
+
}
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9021
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]
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9022
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}
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9023
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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": "Definition",
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|
@@ -8520,6 +9129,78 @@
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}
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]
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},
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9132
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{
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|
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"type": "element",
|
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9134
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"name": "Abreviation",
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"attributes": {
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|
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|
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"ID": "R75079",
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9137
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"type": "Sigle"
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},
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|
9139
|
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"children": [
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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": "Titre",
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"children": [
|
|
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|
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{
|
|
9145
|
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"type": "text",
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|
9146
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"text": "IS"
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9147
|
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}
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|
9148
|
+
]
|
|
9149
|
+
},
|
|
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{
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|
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"type": "element",
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|
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"name": "Texte",
|
|
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|
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"children": [
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|
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{
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|
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|
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"type": "element",
|
|
9156
|
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"name": "Paragraphe",
|
|
9157
|
+
"children": [
|
|
9158
|
+
{
|
|
9159
|
+
"type": "text",
|
|
9160
|
+
"text": "Impôt sur les sociétés"
|
|
9161
|
+
}
|
|
9162
|
+
]
|
|
9163
|
+
}
|
|
9164
|
+
]
|
|
9165
|
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}
|
|
9166
|
+
]
|
|
9167
|
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},
|
|
9168
|
+
{
|
|
9169
|
+
"type": "element",
|
|
9170
|
+
"name": "Abreviation",
|
|
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|
+
"attributes": {
|
|
9172
|
+
"ID": "R24407",
|
|
9173
|
+
"type": "Sigle"
|
|
9174
|
+
},
|
|
9175
|
+
"children": [
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|
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|
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{
|
|
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|
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"type": "element",
|
|
9178
|
+
"name": "Titre",
|
|
9179
|
+
"children": [
|
|
9180
|
+
{
|
|
9181
|
+
"type": "text",
|
|
9182
|
+
"text": "CVAE"
|
|
9183
|
+
}
|
|
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|
+
]
|
|
9185
|
+
},
|
|
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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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|
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"name": "Texte",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
9194
|
+
{
|
|
9195
|
+
"type": "text",
|
|
9196
|
+
"text": "Cotisation sur la valeur ajoutée des entreprises"
|
|
9197
|
+
}
|
|
9198
|
+
]
|
|
9199
|
+
}
|
|
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|
+
]
|
|
9201
|
+
}
|
|
9202
|
+
]
|
|
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|
+
},
|
|
8523
9204
|
{
|
|
8524
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|
"type": "element",
|
|
8525
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|
"name": "QuestionReponse",
|