@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": " sont réévalués à compter du 1"
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"text": "Leur montant sera cependant fixé par la loi de finances pour 2026"
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"text": "Dans cette attente, les dispositions budgétaires prévues pour 2025 ont été reconduites par une "
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"text": "loi spéciale n° 2025-1316 du 26 décembre 2025"
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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": "suivants :"
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"attributes": {
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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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"type": "element",
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"type": "text",
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"text": "925 000 €"
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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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"text": "287 000 €"
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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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"type": "text",
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"text": "Ces seuils sont valables pour les années 2023, 2024 et 2025."
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"text": "Seuil concernant le montant de la TVA due"
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"text": "Le montant de la TVA dû au titre de l’année "
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"text": "N-1"
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"text": " doit être inférieur à "
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"text": "15 000 €"
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{
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"text": "Les seuils d’application du "
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"text": " sont réévalués à compter du 1"
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{
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"children": [
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"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
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},
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{
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"text": "15 000 €"
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},
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"text": ") : l’entreprise bascule dans le "
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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": "à compter du 1"
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{
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"type": "element",
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"name": "Exposant",
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"children": [
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{
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"type": "text",
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"text": "er"
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},
|
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{
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"type": "text",
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"text": " janvier de l’année suivant celle du dépassement."
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]
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},
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{
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"type": "text",
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"text": ". Cette loi doit être votée dans les prochaines semaines."
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{
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"type": "text",
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"text": "Dans cette attente, les dispositions budgétaires prévues pour 2025 ont été reconduites par une "
|
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},
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"type": "element",
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"name": "
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"attributes": {
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"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053173986"
|
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},
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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": "
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"text": "En cas de dépassement de l’un des seuils "
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},
|
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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",
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"text": "majorés"
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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": " de chiffre d’affaires, l’entreprise bascule dans le "
|
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},
|
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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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|
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"type": "text",
|
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|
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"text": "régime réel normal de TVA"
|
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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": "de manière "
|
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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": "MiseEnEvidence",
|
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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": "rétroactive"
|
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|
+
}
|
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|
+
]
|
|
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|
+
},
|
|
1810
|
+
{
|
|
1811
|
+
"type": "text",
|
|
1812
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
1813
|
+
},
|
|
1814
|
+
{
|
|
1815
|
+
"type": "element",
|
|
1816
|
+
"name": "MiseEnEvidence",
|
|
1817
|
+
"children": [
|
|
1818
|
+
{
|
|
1819
|
+
"type": "text",
|
|
1820
|
+
"text": "à compter du 1"
|
|
1821
|
+
},
|
|
1822
|
+
{
|
|
1823
|
+
"type": "element",
|
|
1824
|
+
"name": "Exposant",
|
|
1825
|
+
"children": [
|
|
1826
|
+
{
|
|
1827
|
+
"type": "text",
|
|
1828
|
+
"text": "er"
|
|
1829
|
+
}
|
|
1830
|
+
]
|
|
1831
|
+
},
|
|
1832
|
+
{
|
|
1833
|
+
"type": "text",
|
|
1834
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
1835
|
+
}
|
|
1836
|
+
]
|
|
1837
|
+
},
|
|
1838
|
+
{
|
|
1839
|
+
"type": "text",
|
|
1840
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
1841
|
+
},
|
|
1842
|
+
{
|
|
1843
|
+
"type": "element",
|
|
1844
|
+
"name": "LienInterne",
|
|
1845
|
+
"attributes": {
|
|
1846
|
+
"LienPublication": "R69331",
|
|
1847
|
+
"type": "Formulaire",
|
|
1848
|
+
"audience": "Professionnels"
|
|
1849
|
+
},
|
|
1850
|
+
"children": [
|
|
1851
|
+
{
|
|
1852
|
+
"type": "text",
|
|
1853
|
+
"text": "CA3"
|
|
1854
|
+
}
|
|
1855
|
+
]
|
|
1856
|
+
},
|
|
1857
|
+
{
|
|
1858
|
+
"type": "text",
|
|
1859
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
1860
|
+
},
|
|
1861
|
+
{
|
|
1862
|
+
"type": "element",
|
|
1863
|
+
"name": "MiseEnEvidence",
|
|
1864
|
+
"children": [
|
|
1865
|
+
{
|
|
1866
|
+
"type": "text",
|
|
1867
|
+
"text": "depuis le début de l’exercice"
|
|
1868
|
+
}
|
|
1869
|
+
]
|
|
1870
|
+
},
|
|
1871
|
+
{
|
|
1872
|
+
"type": "text",
|
|
1873
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
1874
|
+
},
|
|
1875
|
+
{
|
|
1876
|
+
"type": "element",
|
|
1877
|
+
"name": "LienInterne",
|
|
1878
|
+
"attributes": {
|
|
1879
|
+
"LienPublication": "R69331",
|
|
1880
|
+
"type": "Formulaire",
|
|
1881
|
+
"audience": "Professionnels"
|
|
1882
|
+
},
|
|
1883
|
+
"children": [
|
|
1884
|
+
{
|
|
1885
|
+
"type": "text",
|
|
1886
|
+
"text": "CA3"
|
|
1887
|
+
}
|
|
1888
|
+
]
|
|
1889
|
+
},
|
|
1890
|
+
{
|
|
1891
|
+
"type": "text",
|
|
1892
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
1453
1893
|
}
|
|
1454
1894
|
]
|
|
1455
|
-
},
|
|
1456
|
-
{
|
|
1457
|
-
"type": "text",
|
|
1458
|
-
"text": "."
|
|
1459
1895
|
}
|
|
1460
1896
|
]
|
|
1461
1897
|
}
|
|
@@ -4705,7 +5141,7 @@
|
|
|
4705
5141
|
"children": [
|
|
4706
5142
|
{
|
|
4707
5143
|
"type": "text",
|
|
4708
|
-
"text": "Selon le chiffre d'affaires et le montant annuel de la TVA
|
|
5144
|
+
"text": "Selon le chiffre d'affaires réalisé et le montant annuel de la TVA due, l’entrepreneur peut être soumis à l’un des 3 régimes de TVA suivants :"
|
|
4709
5145
|
}
|
|
4710
5146
|
]
|
|
4711
5147
|
},
|
|
@@ -4745,7 +5181,21 @@
|
|
|
4745
5181
|
},
|
|
4746
5182
|
{
|
|
4747
5183
|
"type": "text",
|
|
4748
|
-
"text": "
|
|
5184
|
+
"text": " à compter du "
|
|
5185
|
+
},
|
|
5186
|
+
{
|
|
5187
|
+
"type": "element",
|
|
5188
|
+
"name": "MiseEnEvidence",
|
|
5189
|
+
"children": [
|
|
5190
|
+
{
|
|
5191
|
+
"type": "text",
|
|
5192
|
+
"text": "1er janvier de l’année N+1"
|
|
5193
|
+
}
|
|
5194
|
+
]
|
|
5195
|
+
},
|
|
5196
|
+
{
|
|
5197
|
+
"type": "text",
|
|
5198
|
+
"text": " s'il a réalisé au cours de l’année N un chiffre d'affaires "
|
|
4749
5199
|
},
|
|
4750
5200
|
{
|
|
4751
5201
|
"type": "element",
|
|
@@ -4981,7 +5431,7 @@
|
|
|
4981
5431
|
"children": [
|
|
4982
5432
|
{
|
|
4983
5433
|
"type": "text",
|
|
4984
|
-
"text": "15
|
|
5434
|
+
"text": "15 000 €"
|
|
4985
5435
|
}
|
|
4986
5436
|
]
|
|
4987
5437
|
},
|
|
@@ -5216,7 +5666,7 @@
|
|
|
5216
5666
|
"children": [
|
|
5217
5667
|
{
|
|
5218
5668
|
"type": "text",
|
|
5219
|
-
"text": "15
|
|
5669
|
+
"text": "15 000 €"
|
|
5220
5670
|
}
|
|
5221
5671
|
]
|
|
5222
5672
|
},
|