@socialgouv/fiches-vdd 2.1614.0 → 2.1616.0
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/F11966.json +1 -1
- package/data/associations/R11224.json +1 -1
- package/data/associations/index.json +254 -254
- package/data/index.json +79483 -79527
- package/data/particuliers/F1049.json +88 -96
- package/data/particuliers/F11677.json +1129 -204
- package/data/particuliers/F11966.json +1 -1
- package/data/particuliers/F12006.json +4 -4
- package/data/particuliers/F1226.json +32 -4
- package/data/particuliers/F12390.json +8 -8
- package/data/particuliers/F12544.json +3 -3
- package/data/particuliers/F12702.json +1 -1
- package/data/particuliers/F14149.json +308 -127
- package/data/particuliers/F14202.json +10 -0
- package/data/particuliers/F15133.json +153 -96
- package/data/particuliers/F1526.json +6 -6
- package/data/particuliers/F15292.json +3 -3
- package/data/particuliers/F15973.json +29 -1
- package/data/particuliers/F16140.json +1 -1
- package/data/particuliers/F16920.json +1 -1
- package/data/particuliers/F17047.json +1 -1
- package/data/particuliers/F17365.json +1 -1
- package/data/particuliers/F17578.json +1 -1
- package/data/particuliers/F17669.json +1 -1
- package/data/particuliers/F1986.json +1 -1
- package/data/particuliers/F2073.json +1 -1
- package/data/particuliers/F21613.json +3 -3
- package/data/particuliers/F22395.json +2 -2
- package/data/particuliers/F2274.json +3 -3
- package/data/particuliers/F2517.json +46 -4
- package/data/particuliers/F2794.json +60 -164
- package/data/particuliers/F2825.json +1 -1
- package/data/particuliers/F2828.json +1 -1
- package/data/particuliers/F2832.json +1 -1
- package/data/particuliers/F2833.json +1 -1
- package/data/particuliers/F31083.json +1 -1
- package/data/particuliers/F3131.json +1 -1
- package/data/particuliers/F31473.json +6 -6
- package/data/particuliers/F3153.json +19 -208
- package/data/particuliers/F31979.json +1705 -776
- package/data/particuliers/F32079.json +3 -3
- package/data/particuliers/F32235.json +865 -301
- package/data/particuliers/F32239.json +33 -1
- package/data/particuliers/F32512.json +2 -2
- package/data/particuliers/F32575.json +33 -1
- package/data/particuliers/F33655.json +1 -1
- package/data/particuliers/F33694.json +169 -184
- package/data/particuliers/F33818.json +1 -1
- package/data/particuliers/F33891.json +3 -3
- package/data/particuliers/F33954.json +39 -7
- package/data/particuliers/F34124.json +33 -1
- package/data/particuliers/F34339.json +1 -1
- package/data/particuliers/F35001.json +6 -6
- package/data/particuliers/F35083.json +1 -1
- package/data/particuliers/F35578.json +2 -2
- package/data/particuliers/F35947.json +0 -76
- package/data/particuliers/F35950.json +0 -38
- package/data/particuliers/F37904.json +3 -3
- package/data/particuliers/F72.json +1 -1
- package/data/particuliers/F720.json +5 -5
- package/data/particuliers/F868.json +1 -1
- package/data/particuliers/N19681.json +3 -3
- package/data/particuliers/N31125.json +0 -35
- package/data/particuliers/N31126.json +3 -3
- package/data/particuliers/N321.json +1 -1
- package/data/particuliers/R11224.json +1 -1
- package/data/particuliers/R19258.json +5 -5
- package/data/particuliers/R33004.json +1 -1
- package/data/particuliers/R36030.json +0 -34
- package/data/particuliers/R50509.json +22 -294
- package/data/particuliers/R50597.json +0 -38
- package/data/particuliers/R55376.json +5 -5
- package/data/particuliers/R56352.json +1 -1
- package/data/particuliers/R67361.json +1 -1
- package/data/particuliers/R68090.json +5 -5
- package/data/particuliers/R68188.json +0 -50
- package/data/particuliers/R69303.json +4 -4
- package/data/particuliers/R69304.json +4 -4
- package/data/particuliers/{R13614.json → R75199.json} +51 -84
- package/data/particuliers/index.json +5432 -5433
- package/data/professionnels/F11677.json +1129 -204
- package/data/professionnels/F15204.json +1 -1
- package/data/professionnels/F17047.json +1 -1
- package/data/professionnels/F17485.json +1 -1
- package/data/professionnels/F17578.json +1 -1
- package/data/professionnels/F17669.json +1 -1
- package/data/professionnels/F20559.json +1 -1
- package/data/professionnels/F21006.json +1 -1
- package/data/professionnels/F21209.json +3 -4
- package/data/professionnels/F23258.json +2 -2
- package/data/professionnels/F23267.json +13 -0
- package/data/professionnels/F23371.json +1 -1
- package/data/professionnels/F23556.json +1 -1
- package/data/professionnels/F23575.json +596 -25
- package/data/professionnels/F24542.json +2042 -1068
- package/data/professionnels/F31233.json +2383 -12681
- package/data/professionnels/F3131.json +1 -1
- package/data/professionnels/F31326.json +1 -1
- package/data/professionnels/F31461.json +4 -4
- package/data/professionnels/F32049.json +1 -1
- package/data/professionnels/F32101.json +749 -682
- package/data/professionnels/F32154.json +1 -1
- package/data/professionnels/F33368.json +6 -6
- package/data/professionnels/F33794.json +2 -2
- package/data/professionnels/F34547.json +1 -1
- package/data/professionnels/F34671.json +1 -1
- package/data/professionnels/F35391.json +1 -1
- package/data/professionnels/F35939.json +4 -4
- package/data/professionnels/F35952.json +2 -2
- package/data/professionnels/F35965.json +2 -2
- package/data/professionnels/F35992.json +489 -26
- package/data/professionnels/F35993.json +489 -26
- package/data/professionnels/F35994.json +489 -26
- package/data/professionnels/F35995.json +489 -26
- package/data/professionnels/F35997.json +489 -26
- package/data/professionnels/F36006.json +2180 -312
- package/data/professionnels/F36119.json +2 -2
- package/data/professionnels/F36203.json +524 -74
- package/data/professionnels/F36210.json +636 -100
- package/data/professionnels/F36211.json +635 -99
- package/data/professionnels/F36212.json +2189 -491
- package/data/professionnels/F36220.json +1 -1
- package/data/professionnels/F36708.json +7 -7
- package/data/professionnels/F37195.json +489 -26
- package/data/professionnels/F37196.json +489 -26
- package/data/professionnels/F37197.json +489 -26
- package/data/professionnels/F37199.json +489 -26
- package/data/professionnels/F37200.json +489 -26
- package/data/professionnels/F37832.json +1 -1
- package/data/professionnels/F38152.json +1990 -9171
- package/data/professionnels/F38231.json +1 -1
- package/data/professionnels/F38501.json +1 -1
- package/data/professionnels/F38564.json +2773 -758
- package/data/professionnels/F38670.json +1 -1
- package/data/professionnels/N13345.json +3 -3
- package/data/professionnels/N13442.json +0 -55
- package/data/professionnels/N13445.json +1 -1
- package/data/professionnels/N23456.json +1 -1
- package/data/professionnels/N23663.json +1 -1
- package/data/professionnels/N32579.json +1 -1
- package/data/professionnels/R10214.json +5 -4
- package/data/professionnels/R14339.json +1 -1
- package/data/professionnels/R14341.json +1 -1
- package/data/professionnels/R14342.json +1 -1
- package/data/professionnels/R18373.json +3 -3
- package/data/professionnels/R19258.json +5 -5
- package/data/professionnels/R42699.json +2 -2
- package/data/professionnels/R45508.json +1 -17
- package/data/professionnels/R49617.json +18 -2
- package/data/professionnels/R50597.json +0 -38
- package/data/professionnels/R55376.json +5 -5
- package/data/professionnels/R56352.json +1 -1
- package/data/professionnels/R56385.json +1 -1
- package/data/professionnels/R60444.json +11 -63
- package/data/professionnels/R68090.json +5 -5
- package/data/professionnels/R70307.json +0 -34
- package/data/professionnels/{R21801.json → R75199.json} +90 -26
- package/data/professionnels/index.json +2534 -2535
- package/package.json +1 -1
- package/data/particuliers/R62140.json +0 -456
- package/data/professionnels/R43901.json +0 -432
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"text": "selon le régime d’imposition des bénéfices"
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"text": "S'il est redevable de la TVA,
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"text": "S'il est redevable de la TVA, le cédant doit "
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"text": "Réel simplifié ou réel normal : quel régime d'imposition ?"
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"text": "Réel simplifié ou réel normal : quel régime d'imposition à la TVA ?"
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"text": "janvier d’une année N"
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"text": " lorsqu’elle respecte les seuils de chiffre d’affaires et de montant de TVA :"
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"name": "Liste",
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"text": "840 000 €"
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"text": " pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) :"
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"children": [
|
|
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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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|
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{
|
|
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"type": "text",
|
|
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|
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"text": "37 500 €"
|
|
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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": " et "
|
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|
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|
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{
|
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"type": "element",
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"children": [
|
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|
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{
|
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"type": "text",
|
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"text": "254 000 €"
|
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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": "text",
|
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|
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"text": " pour les autres activités de prestation de services (dont la location meublée) :"
|
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|
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"children": [
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{
|
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"type": "text",
|
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"text": "Son chiffre d'affaires hors taxes réalisé en N"
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"text": " ne doit pas dépasser les "
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"text": "seuils majorés "
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]
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},
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{
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"type": "text",
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"text": "suivants :"
|
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}
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},
|
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{
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"type": "element",
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"name": "Liste",
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"attributes": {
|
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"type": "puce"
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},
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"children": [
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{
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"type": "element",
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"name": "Item",
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"children": [
|
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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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{
|
|
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|
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"type": "text",
|
|
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|
+
"text": "Pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) : "
|
|
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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": "Valeur",
|
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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": "925 000 €"
|
|
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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": "Item",
|
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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": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
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{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "Pour les autres activités de prestation de services (dont la location meublée) : "
|
|
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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": "Valeur",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "287 000 €"
|
|
5592
|
+
}
|
|
5593
|
+
]
|
|
5594
|
+
}
|
|
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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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|
|
@@ -5418,13 +5602,55 @@
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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": "ASavoir",
|
|
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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": "element",
|
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|
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"name": "Titre",
|
|
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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": "À savoir"
|
|
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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": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
5625
|
+
"text": "Ces seuils sont valables pour les années 2023, 2024 et 2025."
|
|
5626
|
+
}
|
|
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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": "TitreFlottant",
|
|
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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": "element",
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|
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"name": "Paragraphe",
|
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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",
|
|
5641
|
+
"text": "Seuil concernant le montant de la TVA due"
|
|
5642
|
+
}
|
|
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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": "Paragraphe",
|
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|
"children": [
|
|
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|
{
|
|
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5652
|
"type": "text",
|
|
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|
-
"text": "
|
|
5653
|
+
"text": "Le montant de la TVA dû au titre de l’année "
|
|
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5654
|
},
|
|
5429
5655
|
{
|
|
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|
"type": "element",
|
|
@@ -5432,13 +5658,250 @@
|
|
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|
"children": [
|
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|
{
|
|
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|
"type": "text",
|
|
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|
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"text": "
|
|
5661
|
+
"text": "N-1"
|
|
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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": "
|
|
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|
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"text": " doit être inférieur à "
|
|
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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": "Valeur",
|
|
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|
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"children": [
|
|
5673
|
+
{
|
|
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|
+
"type": "text",
|
|
5675
|
+
"text": "15 000 €"
|
|
5676
|
+
}
|
|
5677
|
+
]
|
|
5678
|
+
}
|
|
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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": "TitreFlottant",
|
|
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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": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
5690
|
+
"type": "text",
|
|
5691
|
+
"text": "Conséquences en cas de dépassement"
|
|
5692
|
+
}
|
|
5693
|
+
]
|
|
5694
|
+
}
|
|
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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": "Liste",
|
|
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|
+
"attributes": {
|
|
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|
+
"type": "puce"
|
|
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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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"type": "element",
|
|
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|
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"name": "Item",
|
|
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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": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
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|
+
{
|
|
5713
|
+
"type": "text",
|
|
5714
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
5715
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
5720
|
+
{
|
|
5721
|
+
"type": "text",
|
|
5722
|
+
"text": "15 000 €"
|
|
5723
|
+
}
|
|
5724
|
+
]
|
|
5725
|
+
},
|
|
5726
|
+
{
|
|
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|
+
"type": "text",
|
|
5728
|
+
"text": ") : l’entreprise bascule dans le "
|
|
5729
|
+
},
|
|
5730
|
+
{
|
|
5731
|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
5734
|
+
{
|
|
5735
|
+
"type": "text",
|
|
5736
|
+
"text": "régime réel normal de TVA"
|
|
5737
|
+
}
|
|
5738
|
+
]
|
|
5739
|
+
},
|
|
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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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|
+
{
|
|
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|
+
"type": "text",
|
|
5746
|
+
"text": "à compter du 1"
|
|
5747
|
+
},
|
|
5748
|
+
{
|
|
5749
|
+
"type": "element",
|
|
5750
|
+
"name": "Exposant",
|
|
5751
|
+
"children": [
|
|
5752
|
+
{
|
|
5753
|
+
"type": "text",
|
|
5754
|
+
"text": "er"
|
|
5755
|
+
}
|
|
5756
|
+
]
|
|
5757
|
+
},
|
|
5758
|
+
{
|
|
5759
|
+
"type": "text",
|
|
5760
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
5761
|
+
}
|
|
5762
|
+
]
|
|
5763
|
+
}
|
|
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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": "Item",
|
|
5771
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
5774
|
+
"name": "Paragraphe",
|
|
5775
|
+
"children": [
|
|
5776
|
+
{
|
|
5777
|
+
"type": "text",
|
|
5778
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
5779
|
+
},
|
|
5780
|
+
{
|
|
5781
|
+
"type": "element",
|
|
5782
|
+
"name": "MiseEnEvidence",
|
|
5783
|
+
"children": [
|
|
5784
|
+
{
|
|
5785
|
+
"type": "text",
|
|
5786
|
+
"text": "majorés"
|
|
5787
|
+
}
|
|
5788
|
+
]
|
|
5789
|
+
},
|
|
5790
|
+
{
|
|
5791
|
+
"type": "text",
|
|
5792
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
5793
|
+
},
|
|
5794
|
+
{
|
|
5795
|
+
"type": "element",
|
|
5796
|
+
"name": "MiseEnEvidence",
|
|
5797
|
+
"children": [
|
|
5798
|
+
{
|
|
5799
|
+
"type": "text",
|
|
5800
|
+
"text": "régime réel normal de TVA"
|
|
5801
|
+
}
|
|
5802
|
+
]
|
|
5803
|
+
},
|
|
5804
|
+
{
|
|
5805
|
+
"type": "text",
|
|
5806
|
+
"text": "de manière "
|
|
5807
|
+
},
|
|
5808
|
+
{
|
|
5809
|
+
"type": "element",
|
|
5810
|
+
"name": "MiseEnEvidence",
|
|
5811
|
+
"children": [
|
|
5812
|
+
{
|
|
5813
|
+
"type": "text",
|
|
5814
|
+
"text": "rétroactive"
|
|
5815
|
+
}
|
|
5816
|
+
]
|
|
5817
|
+
},
|
|
5818
|
+
{
|
|
5819
|
+
"type": "text",
|
|
5820
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
5821
|
+
},
|
|
5822
|
+
{
|
|
5823
|
+
"type": "element",
|
|
5824
|
+
"name": "MiseEnEvidence",
|
|
5825
|
+
"children": [
|
|
5826
|
+
{
|
|
5827
|
+
"type": "text",
|
|
5828
|
+
"text": "à compter du 1"
|
|
5829
|
+
},
|
|
5830
|
+
{
|
|
5831
|
+
"type": "element",
|
|
5832
|
+
"name": "Exposant",
|
|
5833
|
+
"children": [
|
|
5834
|
+
{
|
|
5835
|
+
"type": "text",
|
|
5836
|
+
"text": "er"
|
|
5837
|
+
}
|
|
5838
|
+
]
|
|
5839
|
+
},
|
|
5840
|
+
{
|
|
5841
|
+
"type": "text",
|
|
5842
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
5843
|
+
}
|
|
5844
|
+
]
|
|
5845
|
+
},
|
|
5846
|
+
{
|
|
5847
|
+
"type": "text",
|
|
5848
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
5849
|
+
},
|
|
5850
|
+
{
|
|
5851
|
+
"type": "element",
|
|
5852
|
+
"name": "LienInterne",
|
|
5853
|
+
"attributes": {
|
|
5854
|
+
"LienPublication": "R69331",
|
|
5855
|
+
"type": "Formulaire",
|
|
5856
|
+
"audience": "Professionnels"
|
|
5857
|
+
},
|
|
5858
|
+
"children": [
|
|
5859
|
+
{
|
|
5860
|
+
"type": "text",
|
|
5861
|
+
"text": "CA3"
|
|
5862
|
+
}
|
|
5863
|
+
]
|
|
5864
|
+
},
|
|
5865
|
+
{
|
|
5866
|
+
"type": "text",
|
|
5867
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
5868
|
+
},
|
|
5869
|
+
{
|
|
5870
|
+
"type": "element",
|
|
5871
|
+
"name": "MiseEnEvidence",
|
|
5872
|
+
"children": [
|
|
5873
|
+
{
|
|
5874
|
+
"type": "text",
|
|
5875
|
+
"text": "depuis le début de l’exercice"
|
|
5876
|
+
}
|
|
5877
|
+
]
|
|
5878
|
+
},
|
|
5879
|
+
{
|
|
5880
|
+
"type": "text",
|
|
5881
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
5882
|
+
},
|
|
5883
|
+
{
|
|
5884
|
+
"type": "element",
|
|
5885
|
+
"name": "LienInterne",
|
|
5886
|
+
"attributes": {
|
|
5887
|
+
"LienPublication": "R69331",
|
|
5888
|
+
"type": "Formulaire",
|
|
5889
|
+
"audience": "Professionnels"
|
|
5890
|
+
},
|
|
5891
|
+
"children": [
|
|
5892
|
+
{
|
|
5893
|
+
"type": "text",
|
|
5894
|
+
"text": "CA3"
|
|
5895
|
+
}
|
|
5896
|
+
]
|
|
5897
|
+
},
|
|
5898
|
+
{
|
|
5899
|
+
"type": "text",
|
|
5900
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
5901
|
+
}
|
|
5902
|
+
]
|
|
5903
|
+
}
|
|
5904
|
+
]
|
|
5442
5905
|
}
|
|
5443
5906
|
]
|
|
5444
5907
|
}
|