@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": "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": "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": " 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": "hors taxes
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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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"text": "85 000 €"
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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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5388
|
"children": [
|
|
5270
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|
{
|
|
5271
5390
|
"type": "text",
|
|
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|
-
"text": "
|
|
5391
|
+
"text": "seuils majorés "
|
|
5392
|
+
}
|
|
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|
+
]
|
|
5394
|
+
},
|
|
5395
|
+
{
|
|
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|
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"type": "text",
|
|
5397
|
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"text": "suivants :"
|
|
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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": {
|
|
5405
|
+
"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",
|
|
5411
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
5416
|
+
{
|
|
5417
|
+
"type": "text",
|
|
5418
|
+
"text": "Pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) : "
|
|
5419
|
+
},
|
|
5420
|
+
{
|
|
5421
|
+
"type": "element",
|
|
5422
|
+
"name": "Valeur",
|
|
5423
|
+
"children": [
|
|
5424
|
+
{
|
|
5425
|
+
"type": "text",
|
|
5426
|
+
"text": "925 000 €"
|
|
5427
|
+
}
|
|
5428
|
+
]
|
|
5429
|
+
}
|
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|
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]
|
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|
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}
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|
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]
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|
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},
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Item",
|
|
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|
+
"children": [
|
|
5438
|
+
{
|
|
5439
|
+
"type": "element",
|
|
5440
|
+
"name": "Paragraphe",
|
|
5441
|
+
"children": [
|
|
5442
|
+
{
|
|
5443
|
+
"type": "text",
|
|
5444
|
+
"text": "Pour les autres activités de prestation de services (dont la location meublée) : "
|
|
5445
|
+
},
|
|
5446
|
+
{
|
|
5447
|
+
"type": "element",
|
|
5448
|
+
"name": "Valeur",
|
|
5449
|
+
"children": [
|
|
5450
|
+
{
|
|
5451
|
+
"type": "text",
|
|
5452
|
+
"text": "287 000 €"
|
|
5453
|
+
}
|
|
5454
|
+
]
|
|
5455
|
+
}
|
|
5456
|
+
]
|
|
5273
5457
|
}
|
|
5274
5458
|
]
|
|
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5459
|
}
|
|
@@ -5279,13 +5463,55 @@
|
|
|
5279
5463
|
}
|
|
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5464
|
]
|
|
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5465
|
},
|
|
5466
|
+
{
|
|
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|
+
"type": "element",
|
|
5468
|
+
"name": "ASavoir",
|
|
5469
|
+
"children": [
|
|
5470
|
+
{
|
|
5471
|
+
"type": "element",
|
|
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|
+
"name": "Titre",
|
|
5473
|
+
"children": [
|
|
5474
|
+
{
|
|
5475
|
+
"type": "text",
|
|
5476
|
+
"text": "À savoir"
|
|
5477
|
+
}
|
|
5478
|
+
]
|
|
5479
|
+
},
|
|
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|
+
{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
5484
|
+
{
|
|
5485
|
+
"type": "text",
|
|
5486
|
+
"text": "Ces seuils sont valables pour les années 2023, 2024 et 2025."
|
|
5487
|
+
}
|
|
5488
|
+
]
|
|
5489
|
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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": "TitreFlottant",
|
|
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|
+
"children": [
|
|
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|
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{
|
|
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|
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"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
5502
|
+
"text": "Seuil concernant le montant de la TVA due"
|
|
5503
|
+
}
|
|
5504
|
+
]
|
|
5505
|
+
}
|
|
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|
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]
|
|
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|
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},
|
|
5282
5508
|
{
|
|
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5509
|
"type": "element",
|
|
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|
"name": "Paragraphe",
|
|
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|
"children": [
|
|
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|
{
|
|
5287
5513
|
"type": "text",
|
|
5288
|
-
"text": "
|
|
5514
|
+
"text": "Le montant de la TVA dû au titre de l’année "
|
|
5289
5515
|
},
|
|
5290
5516
|
{
|
|
5291
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|
"type": "element",
|
|
@@ -5293,13 +5519,250 @@
|
|
|
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|
"children": [
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
5522
|
+
"text": "N-1"
|
|
5297
5523
|
}
|
|
5298
5524
|
]
|
|
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5525
|
},
|
|
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5526
|
{
|
|
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5527
|
"type": "text",
|
|
5302
|
-
"text": "
|
|
5528
|
+
"text": " doit être inférieur à "
|
|
5529
|
+
},
|
|
5530
|
+
{
|
|
5531
|
+
"type": "element",
|
|
5532
|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
5534
|
+
{
|
|
5535
|
+
"type": "text",
|
|
5536
|
+
"text": "15 000 €"
|
|
5537
|
+
}
|
|
5538
|
+
]
|
|
5539
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
5542
|
+
{
|
|
5543
|
+
"type": "element",
|
|
5544
|
+
"name": "TitreFlottant",
|
|
5545
|
+
"children": [
|
|
5546
|
+
{
|
|
5547
|
+
"type": "element",
|
|
5548
|
+
"name": "Paragraphe",
|
|
5549
|
+
"children": [
|
|
5550
|
+
{
|
|
5551
|
+
"type": "text",
|
|
5552
|
+
"text": "Conséquences en cas de dépassement"
|
|
5553
|
+
}
|
|
5554
|
+
]
|
|
5555
|
+
}
|
|
5556
|
+
]
|
|
5557
|
+
},
|
|
5558
|
+
{
|
|
5559
|
+
"type": "element",
|
|
5560
|
+
"name": "Liste",
|
|
5561
|
+
"attributes": {
|
|
5562
|
+
"type": "puce"
|
|
5563
|
+
},
|
|
5564
|
+
"children": [
|
|
5565
|
+
{
|
|
5566
|
+
"type": "element",
|
|
5567
|
+
"name": "Item",
|
|
5568
|
+
"children": [
|
|
5569
|
+
{
|
|
5570
|
+
"type": "element",
|
|
5571
|
+
"name": "Paragraphe",
|
|
5572
|
+
"children": [
|
|
5573
|
+
{
|
|
5574
|
+
"type": "text",
|
|
5575
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
5576
|
+
},
|
|
5577
|
+
{
|
|
5578
|
+
"type": "element",
|
|
5579
|
+
"name": "Valeur",
|
|
5580
|
+
"children": [
|
|
5581
|
+
{
|
|
5582
|
+
"type": "text",
|
|
5583
|
+
"text": "15 000 €"
|
|
5584
|
+
}
|
|
5585
|
+
]
|
|
5586
|
+
},
|
|
5587
|
+
{
|
|
5588
|
+
"type": "text",
|
|
5589
|
+
"text": ") : l’entreprise bascule dans le "
|
|
5590
|
+
},
|
|
5591
|
+
{
|
|
5592
|
+
"type": "element",
|
|
5593
|
+
"name": "MiseEnEvidence",
|
|
5594
|
+
"children": [
|
|
5595
|
+
{
|
|
5596
|
+
"type": "text",
|
|
5597
|
+
"text": "régime réel normal de TVA"
|
|
5598
|
+
}
|
|
5599
|
+
]
|
|
5600
|
+
},
|
|
5601
|
+
{
|
|
5602
|
+
"type": "element",
|
|
5603
|
+
"name": "MiseEnEvidence",
|
|
5604
|
+
"children": [
|
|
5605
|
+
{
|
|
5606
|
+
"type": "text",
|
|
5607
|
+
"text": "à compter du 1"
|
|
5608
|
+
},
|
|
5609
|
+
{
|
|
5610
|
+
"type": "element",
|
|
5611
|
+
"name": "Exposant",
|
|
5612
|
+
"children": [
|
|
5613
|
+
{
|
|
5614
|
+
"type": "text",
|
|
5615
|
+
"text": "er"
|
|
5616
|
+
}
|
|
5617
|
+
]
|
|
5618
|
+
},
|
|
5619
|
+
{
|
|
5620
|
+
"type": "text",
|
|
5621
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
5622
|
+
}
|
|
5623
|
+
]
|
|
5624
|
+
}
|
|
5625
|
+
]
|
|
5626
|
+
}
|
|
5627
|
+
]
|
|
5628
|
+
},
|
|
5629
|
+
{
|
|
5630
|
+
"type": "element",
|
|
5631
|
+
"name": "Item",
|
|
5632
|
+
"children": [
|
|
5633
|
+
{
|
|
5634
|
+
"type": "element",
|
|
5635
|
+
"name": "Paragraphe",
|
|
5636
|
+
"children": [
|
|
5637
|
+
{
|
|
5638
|
+
"type": "text",
|
|
5639
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
5640
|
+
},
|
|
5641
|
+
{
|
|
5642
|
+
"type": "element",
|
|
5643
|
+
"name": "MiseEnEvidence",
|
|
5644
|
+
"children": [
|
|
5645
|
+
{
|
|
5646
|
+
"type": "text",
|
|
5647
|
+
"text": "majorés"
|
|
5648
|
+
}
|
|
5649
|
+
]
|
|
5650
|
+
},
|
|
5651
|
+
{
|
|
5652
|
+
"type": "text",
|
|
5653
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
5654
|
+
},
|
|
5655
|
+
{
|
|
5656
|
+
"type": "element",
|
|
5657
|
+
"name": "MiseEnEvidence",
|
|
5658
|
+
"children": [
|
|
5659
|
+
{
|
|
5660
|
+
"type": "text",
|
|
5661
|
+
"text": "régime réel normal de TVA"
|
|
5662
|
+
}
|
|
5663
|
+
]
|
|
5664
|
+
},
|
|
5665
|
+
{
|
|
5666
|
+
"type": "text",
|
|
5667
|
+
"text": "de manière "
|
|
5668
|
+
},
|
|
5669
|
+
{
|
|
5670
|
+
"type": "element",
|
|
5671
|
+
"name": "MiseEnEvidence",
|
|
5672
|
+
"children": [
|
|
5673
|
+
{
|
|
5674
|
+
"type": "text",
|
|
5675
|
+
"text": "rétroactive"
|
|
5676
|
+
}
|
|
5677
|
+
]
|
|
5678
|
+
},
|
|
5679
|
+
{
|
|
5680
|
+
"type": "text",
|
|
5681
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
5682
|
+
},
|
|
5683
|
+
{
|
|
5684
|
+
"type": "element",
|
|
5685
|
+
"name": "MiseEnEvidence",
|
|
5686
|
+
"children": [
|
|
5687
|
+
{
|
|
5688
|
+
"type": "text",
|
|
5689
|
+
"text": "à compter du 1"
|
|
5690
|
+
},
|
|
5691
|
+
{
|
|
5692
|
+
"type": "element",
|
|
5693
|
+
"name": "Exposant",
|
|
5694
|
+
"children": [
|
|
5695
|
+
{
|
|
5696
|
+
"type": "text",
|
|
5697
|
+
"text": "er"
|
|
5698
|
+
}
|
|
5699
|
+
]
|
|
5700
|
+
},
|
|
5701
|
+
{
|
|
5702
|
+
"type": "text",
|
|
5703
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
5704
|
+
}
|
|
5705
|
+
]
|
|
5706
|
+
},
|
|
5707
|
+
{
|
|
5708
|
+
"type": "text",
|
|
5709
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
5710
|
+
},
|
|
5711
|
+
{
|
|
5712
|
+
"type": "element",
|
|
5713
|
+
"name": "LienInterne",
|
|
5714
|
+
"attributes": {
|
|
5715
|
+
"LienPublication": "R69331",
|
|
5716
|
+
"type": "Formulaire",
|
|
5717
|
+
"audience": "Professionnels"
|
|
5718
|
+
},
|
|
5719
|
+
"children": [
|
|
5720
|
+
{
|
|
5721
|
+
"type": "text",
|
|
5722
|
+
"text": "CA3"
|
|
5723
|
+
}
|
|
5724
|
+
]
|
|
5725
|
+
},
|
|
5726
|
+
{
|
|
5727
|
+
"type": "text",
|
|
5728
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
5729
|
+
},
|
|
5730
|
+
{
|
|
5731
|
+
"type": "element",
|
|
5732
|
+
"name": "MiseEnEvidence",
|
|
5733
|
+
"children": [
|
|
5734
|
+
{
|
|
5735
|
+
"type": "text",
|
|
5736
|
+
"text": "depuis le début de l’exercice"
|
|
5737
|
+
}
|
|
5738
|
+
]
|
|
5739
|
+
},
|
|
5740
|
+
{
|
|
5741
|
+
"type": "text",
|
|
5742
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
5743
|
+
},
|
|
5744
|
+
{
|
|
5745
|
+
"type": "element",
|
|
5746
|
+
"name": "LienInterne",
|
|
5747
|
+
"attributes": {
|
|
5748
|
+
"LienPublication": "R69331",
|
|
5749
|
+
"type": "Formulaire",
|
|
5750
|
+
"audience": "Professionnels"
|
|
5751
|
+
},
|
|
5752
|
+
"children": [
|
|
5753
|
+
{
|
|
5754
|
+
"type": "text",
|
|
5755
|
+
"text": "CA3"
|
|
5756
|
+
}
|
|
5757
|
+
]
|
|
5758
|
+
},
|
|
5759
|
+
{
|
|
5760
|
+
"type": "text",
|
|
5761
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
5762
|
+
}
|
|
5763
|
+
]
|
|
5764
|
+
}
|
|
5765
|
+
]
|
|
5303
5766
|
}
|
|
5304
5767
|
]
|
|
5305
5768
|
}
|