@socialgouv/fiches-vdd 2.1615.0 → 2.1617.0
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 +223 -223
- package/data/index.json +79666 -79622
- package/data/particuliers/F10864.json +1 -1
- package/data/particuliers/F11677.json +972 -73
- package/data/particuliers/F1470.json +54 -1
- package/data/particuliers/F16136.json +1 -1
- package/data/particuliers/F16140.json +2 -11
- package/data/particuliers/F17047.json +1 -1
- package/data/particuliers/F17365.json +1 -1
- package/data/particuliers/F22393.json +5 -68
- package/data/particuliers/F22395.json +2 -2
- package/data/particuliers/F22414.json +1 -1
- package/data/particuliers/F22449.json +1 -1
- package/data/particuliers/F2329.json +2 -2
- package/data/particuliers/F23476.json +3 -3
- package/data/particuliers/F2365.json +1 -1
- package/data/particuliers/F2367.json +1 -1
- package/data/particuliers/F2368.json +1 -1
- package/data/particuliers/F2799.json +0 -63
- package/data/particuliers/F2883.json +124 -59
- package/data/particuliers/F2971.json +1 -1
- package/data/particuliers/F31473.json +6 -6
- package/data/particuliers/F32235.json +865 -301
- package/data/particuliers/F33956.json +16 -16
- 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/F75.json +2 -2
- package/data/particuliers/F903.json +16 -52
- package/data/particuliers/R1280.json +1 -1
- package/data/particuliers/R1281.json +1 -1
- package/data/particuliers/R19258.json +5 -5
- package/data/particuliers/R3120.json +1 -1
- 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 +5409 -5410
- package/data/professionnels/F11677.json +972 -73
- package/data/professionnels/F17047.json +1 -1
- package/data/professionnels/F21209.json +3 -4
- package/data/professionnels/F22393.json +5 -68
- package/data/professionnels/F23267.json +13 -0
- package/data/professionnels/F23371.json +1 -1
- package/data/professionnels/F23387.json +1 -1
- package/data/professionnels/F23388.json +1 -1
- package/data/professionnels/F23575.json +3 -3
- package/data/professionnels/F23784.json +1 -1
- package/data/professionnels/F31233.json +2383 -12681
- package/data/professionnels/F32049.json +154 -40
- package/data/professionnels/F32089.json +1 -1
- package/data/professionnels/F32101.json +765 -634
- package/data/professionnels/F32137.json +1 -1
- package/data/professionnels/F32144.json +1 -1
- package/data/professionnels/F32154.json +2 -2
- package/data/professionnels/F32295.json +485 -358
- 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/F38207.json +6 -38
- package/data/professionnels/F38208.json +16 -80
- package/data/professionnels/F38210.json +9 -57
- package/data/professionnels/F38326.json +26 -6
- package/data/professionnels/F38564.json +2773 -758
- package/data/professionnels/F38629.json +13 -3
- package/data/professionnels/F38670.json +13 -3
- package/data/professionnels/N13345.json +3 -3
- package/data/professionnels/R10214.json +5 -4
- package/data/professionnels/R1280.json +1 -1
- package/data/professionnels/R1281.json +1 -1
- package/data/professionnels/R19258.json +5 -5
- package/data/professionnels/R3120.json +1 -1
- 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/R75218.json +349 -0
- package/data/professionnels/R75220.json +308 -0
- package/data/professionnels/index.json +2534 -2531
- package/package.json +1 -1
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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": " : délai de "
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"text": " de TVA : 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": "réel simplifié
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"text": "réel simplifié de TVA"
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"text": " s'applique à une entreprise à compter du "
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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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"text": " lorsqu’elle respecte les seuils de chiffre d’affaires et de montant de TVA :"
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"text": "Seuil concernant le chiffre d’affaires hors taxes"
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"name": "MiseEnEvidence",
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"text": "Son chiffre d'affaires hors taxes en N-1"
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"name": "Liste",
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"text": " pour les autres activités de prestation de services (dont la location meublée) :"
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"text": "Son chiffre d'affaires hors taxes réalisé en N"
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4767
|
"children": [
|
|
4649
4768
|
{
|
|
4650
4769
|
"type": "text",
|
|
4651
|
-
"text": "
|
|
4770
|
+
"text": "seuils majorés "
|
|
4771
|
+
}
|
|
4772
|
+
]
|
|
4773
|
+
},
|
|
4774
|
+
{
|
|
4775
|
+
"type": "text",
|
|
4776
|
+
"text": "suivants :"
|
|
4777
|
+
}
|
|
4778
|
+
]
|
|
4779
|
+
},
|
|
4780
|
+
{
|
|
4781
|
+
"type": "element",
|
|
4782
|
+
"name": "Liste",
|
|
4783
|
+
"attributes": {
|
|
4784
|
+
"type": "puce"
|
|
4785
|
+
},
|
|
4786
|
+
"children": [
|
|
4787
|
+
{
|
|
4788
|
+
"type": "element",
|
|
4789
|
+
"name": "Item",
|
|
4790
|
+
"children": [
|
|
4791
|
+
{
|
|
4792
|
+
"type": "element",
|
|
4793
|
+
"name": "Paragraphe",
|
|
4794
|
+
"children": [
|
|
4795
|
+
{
|
|
4796
|
+
"type": "text",
|
|
4797
|
+
"text": "Pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) : "
|
|
4798
|
+
},
|
|
4799
|
+
{
|
|
4800
|
+
"type": "element",
|
|
4801
|
+
"name": "Valeur",
|
|
4802
|
+
"children": [
|
|
4803
|
+
{
|
|
4804
|
+
"type": "text",
|
|
4805
|
+
"text": "925 000 €"
|
|
4806
|
+
}
|
|
4807
|
+
]
|
|
4808
|
+
}
|
|
4809
|
+
]
|
|
4810
|
+
}
|
|
4811
|
+
]
|
|
4812
|
+
},
|
|
4813
|
+
{
|
|
4814
|
+
"type": "element",
|
|
4815
|
+
"name": "Item",
|
|
4816
|
+
"children": [
|
|
4817
|
+
{
|
|
4818
|
+
"type": "element",
|
|
4819
|
+
"name": "Paragraphe",
|
|
4820
|
+
"children": [
|
|
4821
|
+
{
|
|
4822
|
+
"type": "text",
|
|
4823
|
+
"text": "Pour les autres activités de prestation de services (dont la location meublée) : "
|
|
4824
|
+
},
|
|
4825
|
+
{
|
|
4826
|
+
"type": "element",
|
|
4827
|
+
"name": "Valeur",
|
|
4828
|
+
"children": [
|
|
4829
|
+
{
|
|
4830
|
+
"type": "text",
|
|
4831
|
+
"text": "287 000 €"
|
|
4832
|
+
}
|
|
4833
|
+
]
|
|
4834
|
+
}
|
|
4835
|
+
]
|
|
4652
4836
|
}
|
|
4653
4837
|
]
|
|
4654
4838
|
}
|
|
@@ -4658,13 +4842,55 @@
|
|
|
4658
4842
|
}
|
|
4659
4843
|
]
|
|
4660
4844
|
},
|
|
4845
|
+
{
|
|
4846
|
+
"type": "element",
|
|
4847
|
+
"name": "ASavoir",
|
|
4848
|
+
"children": [
|
|
4849
|
+
{
|
|
4850
|
+
"type": "element",
|
|
4851
|
+
"name": "Titre",
|
|
4852
|
+
"children": [
|
|
4853
|
+
{
|
|
4854
|
+
"type": "text",
|
|
4855
|
+
"text": "À savoir"
|
|
4856
|
+
}
|
|
4857
|
+
]
|
|
4858
|
+
},
|
|
4859
|
+
{
|
|
4860
|
+
"type": "element",
|
|
4861
|
+
"name": "Paragraphe",
|
|
4862
|
+
"children": [
|
|
4863
|
+
{
|
|
4864
|
+
"type": "text",
|
|
4865
|
+
"text": "Ces seuils sont valables pour les années 2023, 2024 et 2025."
|
|
4866
|
+
}
|
|
4867
|
+
]
|
|
4868
|
+
}
|
|
4869
|
+
]
|
|
4870
|
+
},
|
|
4871
|
+
{
|
|
4872
|
+
"type": "element",
|
|
4873
|
+
"name": "TitreFlottant",
|
|
4874
|
+
"children": [
|
|
4875
|
+
{
|
|
4876
|
+
"type": "element",
|
|
4877
|
+
"name": "Paragraphe",
|
|
4878
|
+
"children": [
|
|
4879
|
+
{
|
|
4880
|
+
"type": "text",
|
|
4881
|
+
"text": "Seuil concernant le montant de la TVA due"
|
|
4882
|
+
}
|
|
4883
|
+
]
|
|
4884
|
+
}
|
|
4885
|
+
]
|
|
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|
+
},
|
|
4661
4887
|
{
|
|
4662
4888
|
"type": "element",
|
|
4663
4889
|
"name": "Paragraphe",
|
|
4664
4890
|
"children": [
|
|
4665
4891
|
{
|
|
4666
4892
|
"type": "text",
|
|
4667
|
-
"text": "
|
|
4893
|
+
"text": "Le montant de la TVA dû au titre de l’année "
|
|
4668
4894
|
},
|
|
4669
4895
|
{
|
|
4670
4896
|
"type": "element",
|
|
@@ -4672,13 +4898,250 @@
|
|
|
4672
4898
|
"children": [
|
|
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4899
|
{
|
|
4674
4900
|
"type": "text",
|
|
4675
|
-
"text": "
|
|
4901
|
+
"text": "N-1"
|
|
4676
4902
|
}
|
|
4677
4903
|
]
|
|
4678
4904
|
},
|
|
4679
4905
|
{
|
|
4680
4906
|
"type": "text",
|
|
4681
|
-
"text": "
|
|
4907
|
+
"text": " doit être inférieur à "
|
|
4908
|
+
},
|
|
4909
|
+
{
|
|
4910
|
+
"type": "element",
|
|
4911
|
+
"name": "Valeur",
|
|
4912
|
+
"children": [
|
|
4913
|
+
{
|
|
4914
|
+
"type": "text",
|
|
4915
|
+
"text": "15 000 €"
|
|
4916
|
+
}
|
|
4917
|
+
]
|
|
4918
|
+
}
|
|
4919
|
+
]
|
|
4920
|
+
},
|
|
4921
|
+
{
|
|
4922
|
+
"type": "element",
|
|
4923
|
+
"name": "TitreFlottant",
|
|
4924
|
+
"children": [
|
|
4925
|
+
{
|
|
4926
|
+
"type": "element",
|
|
4927
|
+
"name": "Paragraphe",
|
|
4928
|
+
"children": [
|
|
4929
|
+
{
|
|
4930
|
+
"type": "text",
|
|
4931
|
+
"text": "Conséquences en cas de dépassement"
|
|
4932
|
+
}
|
|
4933
|
+
]
|
|
4934
|
+
}
|
|
4935
|
+
]
|
|
4936
|
+
},
|
|
4937
|
+
{
|
|
4938
|
+
"type": "element",
|
|
4939
|
+
"name": "Liste",
|
|
4940
|
+
"attributes": {
|
|
4941
|
+
"type": "puce"
|
|
4942
|
+
},
|
|
4943
|
+
"children": [
|
|
4944
|
+
{
|
|
4945
|
+
"type": "element",
|
|
4946
|
+
"name": "Item",
|
|
4947
|
+
"children": [
|
|
4948
|
+
{
|
|
4949
|
+
"type": "element",
|
|
4950
|
+
"name": "Paragraphe",
|
|
4951
|
+
"children": [
|
|
4952
|
+
{
|
|
4953
|
+
"type": "text",
|
|
4954
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
4955
|
+
},
|
|
4956
|
+
{
|
|
4957
|
+
"type": "element",
|
|
4958
|
+
"name": "Valeur",
|
|
4959
|
+
"children": [
|
|
4960
|
+
{
|
|
4961
|
+
"type": "text",
|
|
4962
|
+
"text": "15 000 €"
|
|
4963
|
+
}
|
|
4964
|
+
]
|
|
4965
|
+
},
|
|
4966
|
+
{
|
|
4967
|
+
"type": "text",
|
|
4968
|
+
"text": ") : l’entreprise bascule dans le "
|
|
4969
|
+
},
|
|
4970
|
+
{
|
|
4971
|
+
"type": "element",
|
|
4972
|
+
"name": "MiseEnEvidence",
|
|
4973
|
+
"children": [
|
|
4974
|
+
{
|
|
4975
|
+
"type": "text",
|
|
4976
|
+
"text": "régime réel normal de TVA"
|
|
4977
|
+
}
|
|
4978
|
+
]
|
|
4979
|
+
},
|
|
4980
|
+
{
|
|
4981
|
+
"type": "element",
|
|
4982
|
+
"name": "MiseEnEvidence",
|
|
4983
|
+
"children": [
|
|
4984
|
+
{
|
|
4985
|
+
"type": "text",
|
|
4986
|
+
"text": "à compter du 1"
|
|
4987
|
+
},
|
|
4988
|
+
{
|
|
4989
|
+
"type": "element",
|
|
4990
|
+
"name": "Exposant",
|
|
4991
|
+
"children": [
|
|
4992
|
+
{
|
|
4993
|
+
"type": "text",
|
|
4994
|
+
"text": "er"
|
|
4995
|
+
}
|
|
4996
|
+
]
|
|
4997
|
+
},
|
|
4998
|
+
{
|
|
4999
|
+
"type": "text",
|
|
5000
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
5001
|
+
}
|
|
5002
|
+
]
|
|
5003
|
+
}
|
|
5004
|
+
]
|
|
5005
|
+
}
|
|
5006
|
+
]
|
|
5007
|
+
},
|
|
5008
|
+
{
|
|
5009
|
+
"type": "element",
|
|
5010
|
+
"name": "Item",
|
|
5011
|
+
"children": [
|
|
5012
|
+
{
|
|
5013
|
+
"type": "element",
|
|
5014
|
+
"name": "Paragraphe",
|
|
5015
|
+
"children": [
|
|
5016
|
+
{
|
|
5017
|
+
"type": "text",
|
|
5018
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
5019
|
+
},
|
|
5020
|
+
{
|
|
5021
|
+
"type": "element",
|
|
5022
|
+
"name": "MiseEnEvidence",
|
|
5023
|
+
"children": [
|
|
5024
|
+
{
|
|
5025
|
+
"type": "text",
|
|
5026
|
+
"text": "majorés"
|
|
5027
|
+
}
|
|
5028
|
+
]
|
|
5029
|
+
},
|
|
5030
|
+
{
|
|
5031
|
+
"type": "text",
|
|
5032
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
5033
|
+
},
|
|
5034
|
+
{
|
|
5035
|
+
"type": "element",
|
|
5036
|
+
"name": "MiseEnEvidence",
|
|
5037
|
+
"children": [
|
|
5038
|
+
{
|
|
5039
|
+
"type": "text",
|
|
5040
|
+
"text": "régime réel normal de TVA"
|
|
5041
|
+
}
|
|
5042
|
+
]
|
|
5043
|
+
},
|
|
5044
|
+
{
|
|
5045
|
+
"type": "text",
|
|
5046
|
+
"text": "de manière "
|
|
5047
|
+
},
|
|
5048
|
+
{
|
|
5049
|
+
"type": "element",
|
|
5050
|
+
"name": "MiseEnEvidence",
|
|
5051
|
+
"children": [
|
|
5052
|
+
{
|
|
5053
|
+
"type": "text",
|
|
5054
|
+
"text": "rétroactive"
|
|
5055
|
+
}
|
|
5056
|
+
]
|
|
5057
|
+
},
|
|
5058
|
+
{
|
|
5059
|
+
"type": "text",
|
|
5060
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
5061
|
+
},
|
|
5062
|
+
{
|
|
5063
|
+
"type": "element",
|
|
5064
|
+
"name": "MiseEnEvidence",
|
|
5065
|
+
"children": [
|
|
5066
|
+
{
|
|
5067
|
+
"type": "text",
|
|
5068
|
+
"text": "à compter du 1"
|
|
5069
|
+
},
|
|
5070
|
+
{
|
|
5071
|
+
"type": "element",
|
|
5072
|
+
"name": "Exposant",
|
|
5073
|
+
"children": [
|
|
5074
|
+
{
|
|
5075
|
+
"type": "text",
|
|
5076
|
+
"text": "er"
|
|
5077
|
+
}
|
|
5078
|
+
]
|
|
5079
|
+
},
|
|
5080
|
+
{
|
|
5081
|
+
"type": "text",
|
|
5082
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
5083
|
+
}
|
|
5084
|
+
]
|
|
5085
|
+
},
|
|
5086
|
+
{
|
|
5087
|
+
"type": "text",
|
|
5088
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
5089
|
+
},
|
|
5090
|
+
{
|
|
5091
|
+
"type": "element",
|
|
5092
|
+
"name": "LienInterne",
|
|
5093
|
+
"attributes": {
|
|
5094
|
+
"LienPublication": "R69331",
|
|
5095
|
+
"type": "Formulaire",
|
|
5096
|
+
"audience": "Professionnels"
|
|
5097
|
+
},
|
|
5098
|
+
"children": [
|
|
5099
|
+
{
|
|
5100
|
+
"type": "text",
|
|
5101
|
+
"text": "CA3"
|
|
5102
|
+
}
|
|
5103
|
+
]
|
|
5104
|
+
},
|
|
5105
|
+
{
|
|
5106
|
+
"type": "text",
|
|
5107
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
5108
|
+
},
|
|
5109
|
+
{
|
|
5110
|
+
"type": "element",
|
|
5111
|
+
"name": "MiseEnEvidence",
|
|
5112
|
+
"children": [
|
|
5113
|
+
{
|
|
5114
|
+
"type": "text",
|
|
5115
|
+
"text": "depuis le début de l’exercice"
|
|
5116
|
+
}
|
|
5117
|
+
]
|
|
5118
|
+
},
|
|
5119
|
+
{
|
|
5120
|
+
"type": "text",
|
|
5121
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
5122
|
+
},
|
|
5123
|
+
{
|
|
5124
|
+
"type": "element",
|
|
5125
|
+
"name": "LienInterne",
|
|
5126
|
+
"attributes": {
|
|
5127
|
+
"LienPublication": "R69331",
|
|
5128
|
+
"type": "Formulaire",
|
|
5129
|
+
"audience": "Professionnels"
|
|
5130
|
+
},
|
|
5131
|
+
"children": [
|
|
5132
|
+
{
|
|
5133
|
+
"type": "text",
|
|
5134
|
+
"text": "CA3"
|
|
5135
|
+
}
|
|
5136
|
+
]
|
|
5137
|
+
},
|
|
5138
|
+
{
|
|
5139
|
+
"type": "text",
|
|
5140
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
5141
|
+
}
|
|
5142
|
+
]
|
|
5143
|
+
}
|
|
5144
|
+
]
|
|
4682
5145
|
}
|
|
4683
5146
|
]
|
|
4684
5147
|
}
|