@socialgouv/fiches-vdd 2.1615.0 → 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 +7 -0
- package/data/associations/index.json +241 -241
- package/data/index.json +79459 -79459
- package/data/particuliers/F11677.json +972 -73
- package/data/particuliers/F16140.json +1 -1
- package/data/particuliers/F17047.json +1 -1
- package/data/particuliers/F17365.json +1 -1
- package/data/particuliers/F22395.json +2 -2
- package/data/particuliers/F31473.json +6 -6
- package/data/particuliers/F32235.json +865 -301
- package/data/particuliers/F35001.json +6 -6
- package/data/particuliers/F35578.json +2 -2
- package/data/particuliers/F35947.json +0 -76
- package/data/particuliers/F35950.json +0 -38
- package/data/particuliers/F72.json +1 -1
- package/data/particuliers/F720.json +5 -5
- package/data/particuliers/R19258.json +5 -5
- package/data/particuliers/R33004.json +1 -1
- package/data/particuliers/R50509.json +34 -0
- package/data/particuliers/R55376.json +5 -5
- package/data/particuliers/{R13614.json → R75199.json} +51 -84
- package/data/particuliers/index.json +5475 -5476
- package/data/professionnels/F11677.json +972 -73
- package/data/professionnels/F17047.json +1 -1
- package/data/professionnels/F21209.json +3 -4
- package/data/professionnels/F23267.json +13 -0
- package/data/professionnels/F23575.json +3 -3
- package/data/professionnels/F31233.json +2383 -12681
- package/data/professionnels/F32101.json +765 -634
- package/data/professionnels/F33368.json +6 -6
- 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/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/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/F38152.json +1990 -9171
- package/data/professionnels/F38564.json +2773 -758
- package/data/professionnels/N13345.json +3 -3
- package/data/professionnels/R10214.json +5 -4
- package/data/professionnels/R19258.json +5 -5
- package/data/professionnels/R42699.json +2 -2
- package/data/professionnels/R45508.json +1 -17
- package/data/professionnels/R55376.json +5 -5
- package/data/professionnels/R70307.json +0 -34
- package/data/{particuliers/R62140.json → professionnels/R75199.json} +51 -118
- package/data/professionnels/index.json +2506 -2505
- package/package.json +1 -1
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"children": [
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{
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"text": "selon le régime
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"text": "selon le régime d’imposition des bénéfices"
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"text": "
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"text": " auquel est soumise l'entreprise."
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"children": [
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{
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"type": "text",
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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": " : délai de "
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"text": " de TVA : délai de "
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"text": " : délai de "
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"text": " de TVA : délai de "
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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": "Le régime
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"text": "Le régime "
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"text": "réel simplifié
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"text": "réel simplifié de TVA"
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"text": " s'applique
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"text": " s'applique à une entreprise à compter du "
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"text": "1"
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"type": "element",
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"name": "Exposant",
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"text": "er "
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"text": "janvier d’une année N"
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"type": "text",
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"text": " lorsqu’elle respecte les seuils de chiffre d’affaires et de montant de TVA :"
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"name": "TitreFlottant",
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"children": [
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"name": "
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"name": "Paragraphe",
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"children": [
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"type": "text",
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"text": "hors taxes
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"text": "Seuil concernant le chiffre d’affaires hors taxes"
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{
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"type": "text",
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"text": "est inférieur ou égal aux montants suivants :"
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"name": "Paragraphe",
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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": "Son chiffre d'affaires hors taxes en N-1"
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"text": " doit être compris entre :"
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"name": "Liste",
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"attributes": {
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"type": "puce"
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"name": "Item",
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"children": [
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"name": "Paragraphe",
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"name": "Valeur",
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"text": "85 000 €"
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"text": " et "
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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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"text": " pour les autres activités de prestation de services (dont la location meublée) :"
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"name": "MiseEnEvidence",
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"text": "Son chiffre d'affaires hors taxes réalisé en N"
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"name": "Liste",
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"text": "Pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) : "
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"name": "Valeur",
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6155
|
+
"type": "text",
|
|
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|
+
"text": "925 000 €"
|
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6157
|
+
}
|
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6158
|
+
]
|
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6159
|
+
}
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]
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6161
|
+
}
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6162
|
+
]
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6163
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},
|
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6164
|
+
{
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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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|
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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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{
|
|
6173
|
+
"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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{
|
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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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|
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"type": "text",
|
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|
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"text": "287 000 €"
|
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|
+
}
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|
+
]
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6185
|
+
}
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}
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{
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"type": "element",
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"name": "ASavoir",
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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 savoir"
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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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"children": [
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{
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|
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"type": "text",
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"text": "Ces seuils sont valables pour les années 2023, 2024 et 2025."
|
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}
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]
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{
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"type": "element",
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"name": "TitreFlottant",
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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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{
|
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|
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"type": "text",
|
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|
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"text": "Seuil concernant le montant de la TVA due"
|
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6233
|
}
|
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|
]
|
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}
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@@ -6015,7 +6241,7 @@
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"children": [
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{
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"type": "text",
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"text": "
|
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|
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"text": "Le montant de la TVA dû au titre de l’année "
|
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|
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{
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@@ -6023,13 +6249,250 @@
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"children": [
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{
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"type": "text",
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"text": "
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|
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"text": "N-1"
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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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"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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"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": "15 000 €"
|
|
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|
+
}
|
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|
+
]
|
|
6269
|
+
}
|
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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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|
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{
|
|
6281
|
+
"type": "text",
|
|
6282
|
+
"text": "Conséquences en cas de dépassement"
|
|
6283
|
+
}
|
|
6284
|
+
]
|
|
6285
|
+
}
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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": "Liste",
|
|
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|
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"attributes": {
|
|
6292
|
+
"type": "puce"
|
|
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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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"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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|
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"name": "Paragraphe",
|
|
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|
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"children": [
|
|
6303
|
+
{
|
|
6304
|
+
"type": "text",
|
|
6305
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
6306
|
+
},
|
|
6307
|
+
{
|
|
6308
|
+
"type": "element",
|
|
6309
|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
6311
|
+
{
|
|
6312
|
+
"type": "text",
|
|
6313
|
+
"text": "15 000 €"
|
|
6314
|
+
}
|
|
6315
|
+
]
|
|
6316
|
+
},
|
|
6317
|
+
{
|
|
6318
|
+
"type": "text",
|
|
6319
|
+
"text": ") : l’entreprise bascule dans le "
|
|
6320
|
+
},
|
|
6321
|
+
{
|
|
6322
|
+
"type": "element",
|
|
6323
|
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"name": "MiseEnEvidence",
|
|
6324
|
+
"children": [
|
|
6325
|
+
{
|
|
6326
|
+
"type": "text",
|
|
6327
|
+
"text": "régime réel normal de TVA"
|
|
6328
|
+
}
|
|
6329
|
+
]
|
|
6330
|
+
},
|
|
6331
|
+
{
|
|
6332
|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
6335
|
+
{
|
|
6336
|
+
"type": "text",
|
|
6337
|
+
"text": "à compter du 1"
|
|
6338
|
+
},
|
|
6339
|
+
{
|
|
6340
|
+
"type": "element",
|
|
6341
|
+
"name": "Exposant",
|
|
6342
|
+
"children": [
|
|
6343
|
+
{
|
|
6344
|
+
"type": "text",
|
|
6345
|
+
"text": "er"
|
|
6346
|
+
}
|
|
6347
|
+
]
|
|
6348
|
+
},
|
|
6349
|
+
{
|
|
6350
|
+
"type": "text",
|
|
6351
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
6352
|
+
}
|
|
6353
|
+
]
|
|
6354
|
+
}
|
|
6355
|
+
]
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
6360
|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
6364
|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
6367
|
+
{
|
|
6368
|
+
"type": "text",
|
|
6369
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
6370
|
+
},
|
|
6371
|
+
{
|
|
6372
|
+
"type": "element",
|
|
6373
|
+
"name": "MiseEnEvidence",
|
|
6374
|
+
"children": [
|
|
6375
|
+
{
|
|
6376
|
+
"type": "text",
|
|
6377
|
+
"text": "majorés"
|
|
6378
|
+
}
|
|
6379
|
+
]
|
|
6380
|
+
},
|
|
6381
|
+
{
|
|
6382
|
+
"type": "text",
|
|
6383
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
6384
|
+
},
|
|
6385
|
+
{
|
|
6386
|
+
"type": "element",
|
|
6387
|
+
"name": "MiseEnEvidence",
|
|
6388
|
+
"children": [
|
|
6389
|
+
{
|
|
6390
|
+
"type": "text",
|
|
6391
|
+
"text": "régime réel normal de TVA"
|
|
6392
|
+
}
|
|
6393
|
+
]
|
|
6394
|
+
},
|
|
6395
|
+
{
|
|
6396
|
+
"type": "text",
|
|
6397
|
+
"text": "de manière "
|
|
6398
|
+
},
|
|
6399
|
+
{
|
|
6400
|
+
"type": "element",
|
|
6401
|
+
"name": "MiseEnEvidence",
|
|
6402
|
+
"children": [
|
|
6403
|
+
{
|
|
6404
|
+
"type": "text",
|
|
6405
|
+
"text": "rétroactive"
|
|
6406
|
+
}
|
|
6407
|
+
]
|
|
6408
|
+
},
|
|
6409
|
+
{
|
|
6410
|
+
"type": "text",
|
|
6411
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
6412
|
+
},
|
|
6413
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
6417
|
+
{
|
|
6418
|
+
"type": "text",
|
|
6419
|
+
"text": "à compter du 1"
|
|
6420
|
+
},
|
|
6421
|
+
{
|
|
6422
|
+
"type": "element",
|
|
6423
|
+
"name": "Exposant",
|
|
6424
|
+
"children": [
|
|
6425
|
+
{
|
|
6426
|
+
"type": "text",
|
|
6427
|
+
"text": "er"
|
|
6428
|
+
}
|
|
6429
|
+
]
|
|
6430
|
+
},
|
|
6431
|
+
{
|
|
6432
|
+
"type": "text",
|
|
6433
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
6434
|
+
}
|
|
6435
|
+
]
|
|
6436
|
+
},
|
|
6437
|
+
{
|
|
6438
|
+
"type": "text",
|
|
6439
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
6440
|
+
},
|
|
6441
|
+
{
|
|
6442
|
+
"type": "element",
|
|
6443
|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
6445
|
+
"LienPublication": "R69331",
|
|
6446
|
+
"type": "Formulaire",
|
|
6447
|
+
"audience": "Professionnels"
|
|
6448
|
+
},
|
|
6449
|
+
"children": [
|
|
6450
|
+
{
|
|
6451
|
+
"type": "text",
|
|
6452
|
+
"text": "CA3"
|
|
6453
|
+
}
|
|
6454
|
+
]
|
|
6455
|
+
},
|
|
6456
|
+
{
|
|
6457
|
+
"type": "text",
|
|
6458
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
6459
|
+
},
|
|
6460
|
+
{
|
|
6461
|
+
"type": "element",
|
|
6462
|
+
"name": "MiseEnEvidence",
|
|
6463
|
+
"children": [
|
|
6464
|
+
{
|
|
6465
|
+
"type": "text",
|
|
6466
|
+
"text": "depuis le début de l’exercice"
|
|
6467
|
+
}
|
|
6468
|
+
]
|
|
6469
|
+
},
|
|
6470
|
+
{
|
|
6471
|
+
"type": "text",
|
|
6472
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
6473
|
+
},
|
|
6474
|
+
{
|
|
6475
|
+
"type": "element",
|
|
6476
|
+
"name": "LienInterne",
|
|
6477
|
+
"attributes": {
|
|
6478
|
+
"LienPublication": "R69331",
|
|
6479
|
+
"type": "Formulaire",
|
|
6480
|
+
"audience": "Professionnels"
|
|
6481
|
+
},
|
|
6482
|
+
"children": [
|
|
6483
|
+
{
|
|
6484
|
+
"type": "text",
|
|
6485
|
+
"text": "CA3"
|
|
6486
|
+
}
|
|
6487
|
+
]
|
|
6488
|
+
},
|
|
6489
|
+
{
|
|
6490
|
+
"type": "text",
|
|
6491
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
6492
|
+
}
|
|
6493
|
+
]
|
|
6494
|
+
}
|
|
6495
|
+
]
|
|
6033
6496
|
}
|
|
6034
6497
|
]
|
|
6035
6498
|
}
|