@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
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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": "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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"name": "TitreFlottant",
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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 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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"text": "Son chiffre d'affaires hors taxes réalisé en N"
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6372
|
"children": [
|
|
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|
{
|
|
6255
6374
|
"type": "text",
|
|
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|
-
"text": "
|
|
6375
|
+
"text": "seuils majorés "
|
|
6257
6376
|
}
|
|
6258
6377
|
]
|
|
6378
|
+
},
|
|
6379
|
+
{
|
|
6380
|
+
"type": "text",
|
|
6381
|
+
"text": "suivants :"
|
|
6259
6382
|
}
|
|
6260
6383
|
]
|
|
6384
|
+
},
|
|
6385
|
+
{
|
|
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|
+
"type": "element",
|
|
6387
|
+
"name": "Liste",
|
|
6388
|
+
"attributes": {
|
|
6389
|
+
"type": "puce"
|
|
6390
|
+
},
|
|
6391
|
+
"children": [
|
|
6392
|
+
{
|
|
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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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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
6400
|
+
{
|
|
6401
|
+
"type": "text",
|
|
6402
|
+
"text": "Pour les activités de commerce, de restauration et de fourniture de logement (sauf location meublée) : "
|
|
6403
|
+
},
|
|
6404
|
+
{
|
|
6405
|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
6407
|
+
"children": [
|
|
6408
|
+
{
|
|
6409
|
+
"type": "text",
|
|
6410
|
+
"text": "925 000 €"
|
|
6411
|
+
}
|
|
6412
|
+
]
|
|
6413
|
+
}
|
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|
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]
|
|
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|
+
}
|
|
6416
|
+
]
|
|
6417
|
+
},
|
|
6418
|
+
{
|
|
6419
|
+
"type": "element",
|
|
6420
|
+
"name": "Item",
|
|
6421
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
6425
|
+
"children": [
|
|
6426
|
+
{
|
|
6427
|
+
"type": "text",
|
|
6428
|
+
"text": "Pour les autres activités de prestation de services (dont la location meublée) : "
|
|
6429
|
+
},
|
|
6430
|
+
{
|
|
6431
|
+
"type": "element",
|
|
6432
|
+
"name": "Valeur",
|
|
6433
|
+
"children": [
|
|
6434
|
+
{
|
|
6435
|
+
"type": "text",
|
|
6436
|
+
"text": "287 000 €"
|
|
6437
|
+
}
|
|
6438
|
+
]
|
|
6439
|
+
}
|
|
6440
|
+
]
|
|
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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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|
+
{
|
|
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|
+
"type": "element",
|
|
6452
|
+
"name": "ASavoir",
|
|
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|
+
"children": [
|
|
6454
|
+
{
|
|
6455
|
+
"type": "element",
|
|
6456
|
+
"name": "Titre",
|
|
6457
|
+
"children": [
|
|
6458
|
+
{
|
|
6459
|
+
"type": "text",
|
|
6460
|
+
"text": "À savoir"
|
|
6461
|
+
}
|
|
6462
|
+
]
|
|
6463
|
+
},
|
|
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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": [
|
|
6468
|
+
{
|
|
6469
|
+
"type": "text",
|
|
6470
|
+
"text": "Ces seuils sont valables pour les années 2023, 2024 et 2025."
|
|
6471
|
+
}
|
|
6472
|
+
]
|
|
6473
|
+
}
|
|
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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",
|
|
6479
|
+
"children": [
|
|
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|
+
{
|
|
6481
|
+
"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
6484
|
+
{
|
|
6485
|
+
"type": "text",
|
|
6486
|
+
"text": "Seuil concernant le montant de la TVA due"
|
|
6261
6487
|
}
|
|
6262
6488
|
]
|
|
6263
6489
|
}
|
|
@@ -6269,7 +6495,7 @@
|
|
|
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6495
|
"children": [
|
|
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|
{
|
|
6271
6497
|
"type": "text",
|
|
6272
|
-
"text": "
|
|
6498
|
+
"text": "Le montant de la TVA dû au titre de l’année "
|
|
6273
6499
|
},
|
|
6274
6500
|
{
|
|
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|
"type": "element",
|
|
@@ -6277,13 +6503,250 @@
|
|
|
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|
"children": [
|
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|
{
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|
6279
6505
|
"type": "text",
|
|
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|
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"text": "
|
|
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|
+
"text": "N-1"
|
|
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6507
|
}
|
|
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6508
|
]
|
|
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|
},
|
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|
{
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|
"type": "text",
|
|
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|
-
"text": "
|
|
6512
|
+
"text": " doit être inférieur à "
|
|
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|
+
},
|
|
6514
|
+
{
|
|
6515
|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
6518
|
+
{
|
|
6519
|
+
"type": "text",
|
|
6520
|
+
"text": "15 000 €"
|
|
6521
|
+
}
|
|
6522
|
+
]
|
|
6523
|
+
}
|
|
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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": "TitreFlottant",
|
|
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|
+
"children": [
|
|
6530
|
+
{
|
|
6531
|
+
"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
6534
|
+
{
|
|
6535
|
+
"type": "text",
|
|
6536
|
+
"text": "Conséquences en cas de dépassement"
|
|
6537
|
+
}
|
|
6538
|
+
]
|
|
6539
|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
6542
|
+
{
|
|
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|
+
"type": "element",
|
|
6544
|
+
"name": "Liste",
|
|
6545
|
+
"attributes": {
|
|
6546
|
+
"type": "puce"
|
|
6547
|
+
},
|
|
6548
|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
6551
|
+
"name": "Item",
|
|
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|
+
"children": [
|
|
6553
|
+
{
|
|
6554
|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
6557
|
+
{
|
|
6558
|
+
"type": "text",
|
|
6559
|
+
"text": "En cas de dépassement, soit du seuil normal de chiffre d’affaires correspondant à l’activité exercée, soit du seuil de TVA due ("
|
|
6560
|
+
},
|
|
6561
|
+
{
|
|
6562
|
+
"type": "element",
|
|
6563
|
+
"name": "Valeur",
|
|
6564
|
+
"children": [
|
|
6565
|
+
{
|
|
6566
|
+
"type": "text",
|
|
6567
|
+
"text": "15 000 €"
|
|
6568
|
+
}
|
|
6569
|
+
]
|
|
6570
|
+
},
|
|
6571
|
+
{
|
|
6572
|
+
"type": "text",
|
|
6573
|
+
"text": ") : l’entreprise bascule dans le "
|
|
6574
|
+
},
|
|
6575
|
+
{
|
|
6576
|
+
"type": "element",
|
|
6577
|
+
"name": "MiseEnEvidence",
|
|
6578
|
+
"children": [
|
|
6579
|
+
{
|
|
6580
|
+
"type": "text",
|
|
6581
|
+
"text": "régime réel normal de TVA"
|
|
6582
|
+
}
|
|
6583
|
+
]
|
|
6584
|
+
},
|
|
6585
|
+
{
|
|
6586
|
+
"type": "element",
|
|
6587
|
+
"name": "MiseEnEvidence",
|
|
6588
|
+
"children": [
|
|
6589
|
+
{
|
|
6590
|
+
"type": "text",
|
|
6591
|
+
"text": "à compter du 1"
|
|
6592
|
+
},
|
|
6593
|
+
{
|
|
6594
|
+
"type": "element",
|
|
6595
|
+
"name": "Exposant",
|
|
6596
|
+
"children": [
|
|
6597
|
+
{
|
|
6598
|
+
"type": "text",
|
|
6599
|
+
"text": "er"
|
|
6600
|
+
}
|
|
6601
|
+
]
|
|
6602
|
+
},
|
|
6603
|
+
{
|
|
6604
|
+
"type": "text",
|
|
6605
|
+
"text": " janvier de l’année suivant celle du dépassement."
|
|
6606
|
+
}
|
|
6607
|
+
]
|
|
6608
|
+
}
|
|
6609
|
+
]
|
|
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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": [
|
|
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|
+
{
|
|
6618
|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
6620
|
+
"children": [
|
|
6621
|
+
{
|
|
6622
|
+
"type": "text",
|
|
6623
|
+
"text": "En cas de dépassement de l’un des seuils "
|
|
6624
|
+
},
|
|
6625
|
+
{
|
|
6626
|
+
"type": "element",
|
|
6627
|
+
"name": "MiseEnEvidence",
|
|
6628
|
+
"children": [
|
|
6629
|
+
{
|
|
6630
|
+
"type": "text",
|
|
6631
|
+
"text": "majorés"
|
|
6632
|
+
}
|
|
6633
|
+
]
|
|
6634
|
+
},
|
|
6635
|
+
{
|
|
6636
|
+
"type": "text",
|
|
6637
|
+
"text": " de chiffre d’affaires, l’entreprise bascule dans le "
|
|
6638
|
+
},
|
|
6639
|
+
{
|
|
6640
|
+
"type": "element",
|
|
6641
|
+
"name": "MiseEnEvidence",
|
|
6642
|
+
"children": [
|
|
6643
|
+
{
|
|
6644
|
+
"type": "text",
|
|
6645
|
+
"text": "régime réel normal de TVA"
|
|
6646
|
+
}
|
|
6647
|
+
]
|
|
6648
|
+
},
|
|
6649
|
+
{
|
|
6650
|
+
"type": "text",
|
|
6651
|
+
"text": "de manière "
|
|
6652
|
+
},
|
|
6653
|
+
{
|
|
6654
|
+
"type": "element",
|
|
6655
|
+
"name": "MiseEnEvidence",
|
|
6656
|
+
"children": [
|
|
6657
|
+
{
|
|
6658
|
+
"type": "text",
|
|
6659
|
+
"text": "rétroactive"
|
|
6660
|
+
}
|
|
6661
|
+
]
|
|
6662
|
+
},
|
|
6663
|
+
{
|
|
6664
|
+
"type": "text",
|
|
6665
|
+
"text": ", c’est-à-dire que ce régime va s’appliquer "
|
|
6666
|
+
},
|
|
6667
|
+
{
|
|
6668
|
+
"type": "element",
|
|
6669
|
+
"name": "MiseEnEvidence",
|
|
6670
|
+
"children": [
|
|
6671
|
+
{
|
|
6672
|
+
"type": "text",
|
|
6673
|
+
"text": "à compter du 1"
|
|
6674
|
+
},
|
|
6675
|
+
{
|
|
6676
|
+
"type": "element",
|
|
6677
|
+
"name": "Exposant",
|
|
6678
|
+
"children": [
|
|
6679
|
+
{
|
|
6680
|
+
"type": "text",
|
|
6681
|
+
"text": "er"
|
|
6682
|
+
}
|
|
6683
|
+
]
|
|
6684
|
+
},
|
|
6685
|
+
{
|
|
6686
|
+
"type": "text",
|
|
6687
|
+
"text": " janvier de l’année où le dépassement est survenu"
|
|
6688
|
+
}
|
|
6689
|
+
]
|
|
6690
|
+
},
|
|
6691
|
+
{
|
|
6692
|
+
"type": "text",
|
|
6693
|
+
"text": ". L’entreprise doit alors souscrire une déclaration ("
|
|
6694
|
+
},
|
|
6695
|
+
{
|
|
6696
|
+
"type": "element",
|
|
6697
|
+
"name": "LienInterne",
|
|
6698
|
+
"attributes": {
|
|
6699
|
+
"LienPublication": "R69331",
|
|
6700
|
+
"type": "Formulaire",
|
|
6701
|
+
"audience": "Professionnels"
|
|
6702
|
+
},
|
|
6703
|
+
"children": [
|
|
6704
|
+
{
|
|
6705
|
+
"type": "text",
|
|
6706
|
+
"text": "CA3"
|
|
6707
|
+
}
|
|
6708
|
+
]
|
|
6709
|
+
},
|
|
6710
|
+
{
|
|
6711
|
+
"type": "text",
|
|
6712
|
+
"text": ") résumant l’ensemble des opérations réalisées "
|
|
6713
|
+
},
|
|
6714
|
+
{
|
|
6715
|
+
"type": "element",
|
|
6716
|
+
"name": "MiseEnEvidence",
|
|
6717
|
+
"children": [
|
|
6718
|
+
{
|
|
6719
|
+
"type": "text",
|
|
6720
|
+
"text": "depuis le début de l’exercice"
|
|
6721
|
+
}
|
|
6722
|
+
]
|
|
6723
|
+
},
|
|
6724
|
+
{
|
|
6725
|
+
"type": "text",
|
|
6726
|
+
"text": ", ainsi qu’une déclaration mensuelle "
|
|
6727
|
+
},
|
|
6728
|
+
{
|
|
6729
|
+
"type": "element",
|
|
6730
|
+
"name": "LienInterne",
|
|
6731
|
+
"attributes": {
|
|
6732
|
+
"LienPublication": "R69331",
|
|
6733
|
+
"type": "Formulaire",
|
|
6734
|
+
"audience": "Professionnels"
|
|
6735
|
+
},
|
|
6736
|
+
"children": [
|
|
6737
|
+
{
|
|
6738
|
+
"type": "text",
|
|
6739
|
+
"text": "CA3"
|
|
6740
|
+
}
|
|
6741
|
+
]
|
|
6742
|
+
},
|
|
6743
|
+
{
|
|
6744
|
+
"type": "text",
|
|
6745
|
+
"text": " (ou trimestrielle) à compter de chaque mois suivant celui du dépassement."
|
|
6746
|
+
}
|
|
6747
|
+
]
|
|
6748
|
+
}
|
|
6749
|
+
]
|
|
6287
6750
|
}
|
|
6288
6751
|
]
|
|
6289
6752
|
}
|