@socialgouv/fiches-vdd 2.1628.0 → 2.1629.0
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/F1319.json +540 -1016
- package/data/associations/R19842.json +46 -104
- package/data/associations/R19843.json +46 -104
- package/data/associations/R20287.json +46 -104
- package/data/associations/index.json +240 -240
- package/data/index.json +79623 -79623
- package/data/particuliers/F10036.json +9 -79
- package/data/particuliers/F1255.json +9 -79
- package/data/particuliers/F1319.json +540 -1016
- package/data/particuliers/F1336.json +4 -4
- package/data/particuliers/F1367.json +35 -0
- package/data/particuliers/F1372.json +35 -0
- package/data/particuliers/F1450.json +18 -158
- package/data/particuliers/F1452.json +9 -79
- package/data/particuliers/F1460.json +9 -79
- package/data/particuliers/F16787.json +9 -79
- package/data/particuliers/F16904.json +315 -0
- package/data/particuliers/F1727.json +18 -158
- package/data/particuliers/F1758.json +9 -79
- package/data/particuliers/F18692.json +3 -3
- package/data/particuliers/F1961.json +35 -0
- package/data/particuliers/F1963.json +70 -0
- package/data/particuliers/F20109.json +18 -158
- package/data/particuliers/F24037.json +60 -6
- package/data/particuliers/F2686.json +9 -79
- package/data/particuliers/F2825.json +9 -79
- package/data/particuliers/F2828.json +9 -79
- package/data/particuliers/F2830.json +9 -79
- package/data/particuliers/F2832.json +9 -79
- package/data/particuliers/F2833.json +9 -79
- package/data/particuliers/F2843.json +9 -79
- package/data/particuliers/F2844.json +9 -79
- package/data/particuliers/F2845.json +18 -158
- package/data/particuliers/F2846.json +9 -79
- package/data/particuliers/F2848.json +9 -79
- package/data/particuliers/F2890.json +9 -79
- package/data/particuliers/F31083.json +9 -79
- package/data/particuliers/F31121.json +9 -79
- package/data/particuliers/F31124.json +9 -79
- package/data/particuliers/F31128.json +9 -79
- package/data/particuliers/F31129.json +9 -79
- package/data/particuliers/F3165.json +2 -2
- package/data/particuliers/F31952.json +2 -2
- package/data/particuliers/F32776.json +18 -158
- package/data/particuliers/F34809.json +35 -0
- package/data/particuliers/F35779.json +4 -4
- package/data/particuliers/F35789.json +35 -0
- package/data/particuliers/R1444.json +22 -12
- package/data/particuliers/R19842.json +46 -104
- package/data/particuliers/R19843.json +46 -104
- package/data/particuliers/R20287.json +46 -104
- package/data/particuliers/R36427.json +10 -80
- package/data/particuliers/index.json +5230 -5230
- package/data/professionnels/F19087.json +45 -83
- package/data/professionnels/F20668.json +1 -1
- package/data/professionnels/F22286.json +1 -1
- package/data/professionnels/F22570.json +7 -9
- package/data/professionnels/F22591.json +6592 -2233
- package/data/professionnels/F23258.json +1 -1
- package/data/professionnels/F23263.json +1 -1
- package/data/professionnels/F23388.json +1 -1
- package/data/professionnels/F23455.json +168 -1
- package/data/professionnels/F24037.json +60 -6
- package/data/professionnels/F24301.json +2 -2
- package/data/professionnels/F24356.json +2 -2
- package/data/professionnels/F24357.json +2 -2
- package/data/professionnels/F24358.json +2 -2
- package/data/professionnels/F24396.json +1 -1
- package/data/professionnels/F24478.json +1 -1
- package/data/professionnels/F31635.json +1 -1
- package/data/professionnels/F32049.json +1 -1
- package/data/professionnels/F33308.json +16 -3
- package/data/professionnels/F33340.json +773 -191
- package/data/professionnels/F33466.json +1 -1
- package/data/professionnels/F33527.json +70 -16
- package/data/professionnels/F33785.json +0 -30
- package/data/professionnels/F36354.json +863 -129
- package/data/professionnels/F37028.json +1 -1
- package/data/professionnels/F37527.json +1 -1
- package/data/professionnels/F38125.json +1 -1
- package/data/professionnels/F38153.json +1 -1
- package/data/professionnels/F38427.json +1 -1
- package/data/professionnels/F38471.json +1 -1
- package/data/professionnels/F38539.json +1 -1
- package/data/professionnels/F743.json +1 -1
- package/data/professionnels/N22471.json +1 -1
- package/data/professionnels/N31355.json +1 -1
- package/data/professionnels/R49305.json +1 -1
- package/data/professionnels/R53727.json +34 -21
- package/data/professionnels/R55334.json +46 -22
- package/data/professionnels/index.json +2535 -2535
- package/package.json +1 -1
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"text": "régime réel simplifié d'imposition"
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"text": "régime réel simplifié d'imposition à la TVA"
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"name": "LienIntra",
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"attributes": {
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"LienID": "R74034",
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"type": "Définition de glossaire"
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"text": "régime réel normal de TVA"
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"text": " d’imposition à la TVA)."
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"text": "). Par exemple, une personne bénéficiant de la franchise en base n’est pas redevable de la
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"text": "). Par exemple, une personne bénéficiant de la franchise en base n’est pas redevable de la TVA."
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"text": "Lorsque le professionnel est soumis à la franchise en base de TVA dans le pays dans lequel il vend ses
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"text": "Lorsque le professionnel est soumis à la franchise en base de TVA dans le pays dans lequel il vend ses biens, il ne doit "
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"text": " à un client qui n’est pas redevable. Autrement dit, la facture qu’il lui adresse est "
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"text": "En savoir plus sur la
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"text": "En savoir plus sur la franchise en base de TVA dans un autre État membre"
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"text": "Une entreprise établie en France peut bénéficier du régime de la "
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"text": "franchise en base de TVA dans un autre État membre"
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"text": "Il doit cependant remplir certaines conditions."
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"text": " de "
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"attributes": {
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"LienID": "R41270",
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"type": "Définition de glossaire"
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"text": "l’UE"
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"text": "Être établie en France métropolitaine"
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"URL": "https://lannuaire.service-public.gouv.fr/navigation/sie"
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"children": [
|
|
12337
|
-
{
|
|
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|
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"type": "text",
|
|
12339
|
-
"text": "La demande doit indiquer les informations suivantes :"
|
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}
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{
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"attributes": {
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"type": "puce"
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},
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"children": [
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{
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@@ -12357,7 +12337,39 @@
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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": "Réaliser sur les années N et N-1 un "
|
|
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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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"attributes": {
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"LienID": "R58744",
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"type": "Définition de glossaire"
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},
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"children": [
|
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|
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{
|
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"type": "text",
|
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"text": "CA"
|
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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": " annuel inférieur à "
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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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"type": "text",
|
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|
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"text": "100 000 €"
|
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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": "text",
|
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|
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"text": " dans toute l’UE, y compris la France"
|
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|
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@@ -12373,7 +12385,7 @@
|
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"children": [
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{
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"type": "text",
|
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|
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"text": "
|
|
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|
+
"text": "Réaliser sur les années N et N-1 un CA annuel inférieur aux seuils de franchise nationaux en vigueur dans l’État membre d’exemption"
|
|
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|
}
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}
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@@ -12389,7 +12401,21 @@
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"children": [
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{
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"type": "text",
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|
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"text": "
|
|
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|
+
"text": "Ne pas être inscrit au guichet unique TVA e-commerce (OSS) sous les régimes OSS non-UE ou IOSS. Pour en savoir plus vous pouvez consulter la fiche concernant le "
|
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},
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{
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"type": "element",
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"attributes": {
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"LienID": "R42398",
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"type": "Téléservice"
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},
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"children": [
|
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{
|
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"type": "text",
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"text": "Guichet unique de TVA"
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}
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]
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@@ -12405,7 +12431,7 @@
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"children": [
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{
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"type": "text",
|
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|
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"text": "
|
|
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|
+
"text": "Demander à l'administration fiscale française le bénéfice de la franchise en base de TVA européenne"
|
|
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|
}
|
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}
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@@ -12415,121 +12441,49 @@
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},
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{
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|
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"name": "
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"name": "ASavoir",
|
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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": "Pour en savoir plus, vous pouvez consulter la fiche sur la "
|
|
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|
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},
|
|
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|
{
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"name": "
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|
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"attributes": {
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"LienPublication": "F21746",
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"type": "Fiche d'information conditionnée",
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"audience": "Professionnels"
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},
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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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|
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"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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|
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{
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"type": "text",
|
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|
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"text": "."
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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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|
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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": "Obligations déclaratives"
|
|
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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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"children": [
|
|
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|
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{
|
|
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|
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"type": "text",
|
|
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|
-
"text": "Dans le mois suivant la fin de chaque "
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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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|
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"attributes": {
|
|
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|
-
"LienID": "R58586",
|
|
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|
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"type": "Définition de glossaire"
|
|
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|
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},
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
12481
|
-
"text": "trimestre civil"
|
|
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|
-
}
|
|
12483
|
-
]
|
|
12484
|
-
},
|
|
12485
|
-
{
|
|
12486
|
-
"type": "text",
|
|
12487
|
-
"text": ", le vendeur doit "
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
12495
|
-
"text": "communiquer à l'administration française"
|
|
12496
|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
12501
|
-
"text": " les informations suivantes :"
|
|
12502
|
-
}
|
|
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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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|
-
"attributes": {
|
|
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|
-
"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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"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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|
"type": "element",
|
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|
"name": "Paragraphe",
|
|
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|
"children": [
|
|
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|
{
|
|
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12461
|
"type": "text",
|
|
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|
-
"text": "
|
|
12462
|
+
"text": "Si l’entreprise bénéficiant de la franchise dans un autre État membre réalise des échanges dépassant le seuil de "
|
|
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12463
|
},
|
|
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|
{
|
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|
"type": "element",
|
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|
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"name": "
|
|
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|
+
"name": "Valeur",
|
|
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|
"children": [
|
|
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|
{
|
|
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12469
|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": "100 000 €"
|
|
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12471
|
}
|
|
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12472
|
]
|
|
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|
+
},
|
|
12474
|
+
{
|
|
12475
|
+
"type": "text",
|
|
12476
|
+
"text": ", elle doit prévenir l’administration fiscale dans un délai de 15 jours ouvrables."
|
|
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|
+
}
|
|
12478
|
+
]
|
|
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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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|
+
"type": "text",
|
|
12486
|
+
"text": "Elle doit également, dans ce même délai, lui communiquer le montant des échanges réalisés en France et dans l’UE depuis le début du trimestre civil jusqu’au jour du dépassement."
|
|
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12487
|
}
|
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|
]
|
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|
}
|
|
@@ -12537,19 +12491,577 @@
|
|
|
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|
},
|
|
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|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Complement",
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Titre",
|
|
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12499
|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
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|
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"text": "
|
|
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|
-
}
|
|
12550
|
-
|
|
12551
|
-
|
|
12552
|
-
|
|
12502
|
+
"text": "En savoir plus sur la demande de franchise en base de TVA dans un autre état membre"
|
|
12503
|
+
}
|
|
12504
|
+
]
|
|
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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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|
+
{
|
|
12511
|
+
"type": "text",
|
|
12512
|
+
"text": "La demande de franchise en base de TVA européenne doit être effectuée de manière dématérialisée. Les étapes de cette demande sont les suivantes :"
|
|
12513
|
+
}
|
|
12514
|
+
]
|
|
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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": [
|
|
12524
|
+
{
|
|
12525
|
+
"type": "text",
|
|
12526
|
+
"text": "Activer le service « Franchise en base TVA UE »"
|
|
12527
|
+
}
|
|
12528
|
+
]
|
|
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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": "Paragraphe",
|
|
12535
|
+
"children": [
|
|
12536
|
+
{
|
|
12537
|
+
"type": "text",
|
|
12538
|
+
"text": "Cette activation est effectuée en se connectant à son espace professionnel sur impots.gouv.fr."
|
|
12539
|
+
}
|
|
12540
|
+
]
|
|
12541
|
+
},
|
|
12542
|
+
{
|
|
12543
|
+
"type": "element",
|
|
12544
|
+
"name": "TitreFlottant",
|
|
12545
|
+
"children": [
|
|
12546
|
+
{
|
|
12547
|
+
"type": "element",
|
|
12548
|
+
"name": "Paragraphe",
|
|
12549
|
+
"children": [
|
|
12550
|
+
{
|
|
12551
|
+
"type": "text",
|
|
12552
|
+
"text": "Où compléter le formulaire de demande"
|
|
12553
|
+
}
|
|
12554
|
+
]
|
|
12555
|
+
}
|
|
12556
|
+
]
|
|
12557
|
+
},
|
|
12558
|
+
{
|
|
12559
|
+
"type": "element",
|
|
12560
|
+
"name": "Paragraphe",
|
|
12561
|
+
"children": [
|
|
12562
|
+
{
|
|
12563
|
+
"type": "text",
|
|
12564
|
+
"text": "Le formulaire « Démarches simplifiées » intitulé « demande d’exemption de TVA dans un ou plusieurs États membres de l’Union européenne » est accessible :"
|
|
12565
|
+
}
|
|
12566
|
+
]
|
|
12567
|
+
},
|
|
12568
|
+
{
|
|
12569
|
+
"type": "element",
|
|
12570
|
+
"name": "Liste",
|
|
12571
|
+
"attributes": {
|
|
12572
|
+
"type": "puce"
|
|
12573
|
+
},
|
|
12574
|
+
"children": [
|
|
12575
|
+
{
|
|
12576
|
+
"type": "element",
|
|
12577
|
+
"name": "Item",
|
|
12578
|
+
"children": [
|
|
12579
|
+
{
|
|
12580
|
+
"type": "element",
|
|
12581
|
+
"name": "Paragraphe",
|
|
12582
|
+
"children": [
|
|
12583
|
+
{
|
|
12584
|
+
"type": "text",
|
|
12585
|
+
"text": "Soit directement sur l’espace professionnel impots.gouv.fr, rubrique « Adhérer à la franchise en base TVA européenne »"
|
|
12586
|
+
}
|
|
12587
|
+
]
|
|
12588
|
+
}
|
|
12589
|
+
]
|
|
12590
|
+
}
|
|
12591
|
+
]
|
|
12592
|
+
},
|
|
12593
|
+
{
|
|
12594
|
+
"type": "element",
|
|
12595
|
+
"name": "OuSAdresser",
|
|
12596
|
+
"attributes": {
|
|
12597
|
+
"ID": "R2488",
|
|
12598
|
+
"sve": "non",
|
|
12599
|
+
"type": "Local personnalisé sur SP"
|
|
12600
|
+
},
|
|
12601
|
+
"children": [
|
|
12602
|
+
{
|
|
12603
|
+
"type": "element",
|
|
12604
|
+
"name": "Titre",
|
|
12605
|
+
"children": [
|
|
12606
|
+
{
|
|
12607
|
+
"type": "text",
|
|
12608
|
+
"text": "Service des impôts des entreprises (SIE)"
|
|
12609
|
+
}
|
|
12610
|
+
]
|
|
12611
|
+
},
|
|
12612
|
+
{
|
|
12613
|
+
"type": "element",
|
|
12614
|
+
"name": "PivotLocal",
|
|
12615
|
+
"children": [
|
|
12616
|
+
{
|
|
12617
|
+
"type": "text",
|
|
12618
|
+
"text": "sie"
|
|
12619
|
+
}
|
|
12620
|
+
]
|
|
12621
|
+
},
|
|
12622
|
+
{
|
|
12623
|
+
"type": "element",
|
|
12624
|
+
"name": "RessourceWeb",
|
|
12625
|
+
"attributes": {
|
|
12626
|
+
"URL": "https://lannuaire.service-public.gouv.fr/navigation/sie"
|
|
12627
|
+
}
|
|
12628
|
+
}
|
|
12629
|
+
]
|
|
12630
|
+
},
|
|
12631
|
+
{
|
|
12632
|
+
"type": "element",
|
|
12633
|
+
"name": "Liste",
|
|
12634
|
+
"attributes": {
|
|
12635
|
+
"type": "puce"
|
|
12636
|
+
},
|
|
12637
|
+
"children": [
|
|
12638
|
+
{
|
|
12639
|
+
"type": "element",
|
|
12640
|
+
"name": "Item",
|
|
12641
|
+
"children": [
|
|
12642
|
+
{
|
|
12643
|
+
"type": "element",
|
|
12644
|
+
"name": "Paragraphe",
|
|
12645
|
+
"children": [
|
|
12646
|
+
{
|
|
12647
|
+
"type": "text",
|
|
12648
|
+
"text": "Soit en se connectant directement sur le site « Démarches simplifiées » (la création d’un compte est nécessaire)"
|
|
12649
|
+
}
|
|
12650
|
+
]
|
|
12651
|
+
}
|
|
12652
|
+
]
|
|
12653
|
+
}
|
|
12654
|
+
]
|
|
12655
|
+
},
|
|
12656
|
+
{
|
|
12657
|
+
"type": "element",
|
|
12658
|
+
"name": "OuSAdresser",
|
|
12659
|
+
"attributes": {
|
|
12660
|
+
"ID": "R74433",
|
|
12661
|
+
"sve": "non",
|
|
12662
|
+
"type": "Local"
|
|
12663
|
+
},
|
|
12664
|
+
"children": [
|
|
12665
|
+
{
|
|
12666
|
+
"type": "element",
|
|
12667
|
+
"name": "Titre",
|
|
12668
|
+
"children": [
|
|
12669
|
+
{
|
|
12670
|
+
"type": "text",
|
|
12671
|
+
"text": "Démarches simplifiées (Demande d'exemption de TVA dans l’UE)"
|
|
12672
|
+
}
|
|
12673
|
+
]
|
|
12674
|
+
},
|
|
12675
|
+
{
|
|
12676
|
+
"type": "element",
|
|
12677
|
+
"name": "RessourceWeb",
|
|
12678
|
+
"attributes": {
|
|
12679
|
+
"URL": "https://www.demarches-simplifiees.fr/commencer/franchise-en-base-tva-europeenne"
|
|
12680
|
+
}
|
|
12681
|
+
},
|
|
12682
|
+
{
|
|
12683
|
+
"type": "element",
|
|
12684
|
+
"name": "Source",
|
|
12685
|
+
"attributes": {
|
|
12686
|
+
"ID": "R57063"
|
|
12687
|
+
},
|
|
12688
|
+
"children": [
|
|
12689
|
+
{
|
|
12690
|
+
"type": "text",
|
|
12691
|
+
"text": "Direction interministérielle du numérique (Dinum)"
|
|
12692
|
+
}
|
|
12693
|
+
]
|
|
12694
|
+
}
|
|
12695
|
+
]
|
|
12696
|
+
},
|
|
12697
|
+
{
|
|
12698
|
+
"type": "element",
|
|
12699
|
+
"name": "TitreFlottant",
|
|
12700
|
+
"children": [
|
|
12701
|
+
{
|
|
12702
|
+
"type": "element",
|
|
12703
|
+
"name": "Paragraphe",
|
|
12704
|
+
"children": [
|
|
12705
|
+
{
|
|
12706
|
+
"type": "text",
|
|
12707
|
+
"text": "Comment compléter le formulaire de demande"
|
|
12708
|
+
}
|
|
12709
|
+
]
|
|
12710
|
+
}
|
|
12711
|
+
]
|
|
12712
|
+
},
|
|
12713
|
+
{
|
|
12714
|
+
"type": "element",
|
|
12715
|
+
"name": "Paragraphe",
|
|
12716
|
+
"children": [
|
|
12717
|
+
{
|
|
12718
|
+
"type": "text",
|
|
12719
|
+
"text": "Pour compléter ce formulaire, l’entreprise doit indiquer :"
|
|
12720
|
+
}
|
|
12721
|
+
]
|
|
12722
|
+
},
|
|
12723
|
+
{
|
|
12724
|
+
"type": "element",
|
|
12725
|
+
"name": "Liste",
|
|
12726
|
+
"attributes": {
|
|
12727
|
+
"type": "puce"
|
|
12728
|
+
},
|
|
12729
|
+
"children": [
|
|
12730
|
+
{
|
|
12731
|
+
"type": "element",
|
|
12732
|
+
"name": "Item",
|
|
12733
|
+
"children": [
|
|
12734
|
+
{
|
|
12735
|
+
"type": "element",
|
|
12736
|
+
"name": "Paragraphe",
|
|
12737
|
+
"children": [
|
|
12738
|
+
{
|
|
12739
|
+
"type": "text",
|
|
12740
|
+
"text": "Informations sur l’entreprise (numéro SIRET, site internet, adresse électronique, secteur d’activité...)"
|
|
12741
|
+
}
|
|
12742
|
+
]
|
|
12743
|
+
}
|
|
12744
|
+
]
|
|
12745
|
+
},
|
|
12746
|
+
{
|
|
12747
|
+
"type": "element",
|
|
12748
|
+
"name": "Item",
|
|
12749
|
+
"children": [
|
|
12750
|
+
{
|
|
12751
|
+
"type": "element",
|
|
12752
|
+
"name": "Paragraphe",
|
|
12753
|
+
"children": [
|
|
12754
|
+
{
|
|
12755
|
+
"type": "text",
|
|
12756
|
+
"text": "Numéro d’abonné DGFIP (celui affiché dans l’espace professionnel de l’entreprise)"
|
|
12757
|
+
}
|
|
12758
|
+
]
|
|
12759
|
+
}
|
|
12760
|
+
]
|
|
12761
|
+
},
|
|
12762
|
+
{
|
|
12763
|
+
"type": "element",
|
|
12764
|
+
"name": "Item",
|
|
12765
|
+
"children": [
|
|
12766
|
+
{
|
|
12767
|
+
"type": "element",
|
|
12768
|
+
"name": "Paragraphe",
|
|
12769
|
+
"children": [
|
|
12770
|
+
{
|
|
12771
|
+
"type": "text",
|
|
12772
|
+
"text": "Numéro d’inscription au "
|
|
12773
|
+
},
|
|
12774
|
+
{
|
|
12775
|
+
"type": "element",
|
|
12776
|
+
"name": "LienIntra",
|
|
12777
|
+
"attributes": {
|
|
12778
|
+
"LienID": "R42398",
|
|
12779
|
+
"type": "Téléservice"
|
|
12780
|
+
},
|
|
12781
|
+
"children": [
|
|
12782
|
+
{
|
|
12783
|
+
"type": "text",
|
|
12784
|
+
"text": "Guichet unique de TVA"
|
|
12785
|
+
}
|
|
12786
|
+
]
|
|
12787
|
+
},
|
|
12788
|
+
{
|
|
12789
|
+
"type": "text",
|
|
12790
|
+
"text": ", le cas échéant (l’adhésion au guichet unique de TVA n’est pas obligatoire. En revanche, une adhésion au guichet unique sous le régime non-UE ou d’importation empêche de bénéficier de la franchise en base de TVA européenne)"
|
|
12791
|
+
}
|
|
12792
|
+
]
|
|
12793
|
+
}
|
|
12794
|
+
]
|
|
12795
|
+
},
|
|
12796
|
+
{
|
|
12797
|
+
"type": "element",
|
|
12798
|
+
"name": "Item",
|
|
12799
|
+
"children": [
|
|
12800
|
+
{
|
|
12801
|
+
"type": "element",
|
|
12802
|
+
"name": "Paragraphe",
|
|
12803
|
+
"children": [
|
|
12804
|
+
{
|
|
12805
|
+
"type": "text",
|
|
12806
|
+
"text": "Numéros de TVA intracommunautaire détenus au sein de l’Union européenne"
|
|
12807
|
+
}
|
|
12808
|
+
]
|
|
12809
|
+
}
|
|
12810
|
+
]
|
|
12811
|
+
},
|
|
12812
|
+
{
|
|
12813
|
+
"type": "element",
|
|
12814
|
+
"name": "Item",
|
|
12815
|
+
"children": [
|
|
12816
|
+
{
|
|
12817
|
+
"type": "element",
|
|
12818
|
+
"name": "Paragraphe",
|
|
12819
|
+
"children": [
|
|
12820
|
+
{
|
|
12821
|
+
"type": "text",
|
|
12822
|
+
"text": "Numéro d’exemption de TVA actif dans l’UE déjà obtenu et actif"
|
|
12823
|
+
}
|
|
12824
|
+
]
|
|
12825
|
+
}
|
|
12826
|
+
]
|
|
12827
|
+
},
|
|
12828
|
+
{
|
|
12829
|
+
"type": "element",
|
|
12830
|
+
"name": "Item",
|
|
12831
|
+
"children": [
|
|
12832
|
+
{
|
|
12833
|
+
"type": "element",
|
|
12834
|
+
"name": "Paragraphe",
|
|
12835
|
+
"children": [
|
|
12836
|
+
{
|
|
12837
|
+
"type": "text",
|
|
12838
|
+
"text": "Données concernant le CA réalisé en France et au sein de l’Union européenne. Il s’agit des montants et de la répartition par secteur d’activité (vente de biens ou de prestations de services) et par État membre de l’UE"
|
|
12839
|
+
}
|
|
12840
|
+
]
|
|
12841
|
+
}
|
|
12842
|
+
]
|
|
12843
|
+
},
|
|
12844
|
+
{
|
|
12845
|
+
"type": "element",
|
|
12846
|
+
"name": "Item",
|
|
12847
|
+
"children": [
|
|
12848
|
+
{
|
|
12849
|
+
"type": "element",
|
|
12850
|
+
"name": "Paragraphe",
|
|
12851
|
+
"children": [
|
|
12852
|
+
{
|
|
12853
|
+
"type": "text",
|
|
12854
|
+
"text": "États dans lesquels l’entreprise demande le bénéfice de la franchise en base de TVA européenne"
|
|
12855
|
+
}
|
|
12856
|
+
]
|
|
12857
|
+
}
|
|
12858
|
+
]
|
|
12859
|
+
}
|
|
12860
|
+
]
|
|
12861
|
+
},
|
|
12862
|
+
{
|
|
12863
|
+
"type": "element",
|
|
12864
|
+
"name": "TitreFlottant",
|
|
12865
|
+
"children": [
|
|
12866
|
+
{
|
|
12867
|
+
"type": "element",
|
|
12868
|
+
"name": "Paragraphe",
|
|
12869
|
+
"children": [
|
|
12870
|
+
{
|
|
12871
|
+
"type": "text",
|
|
12872
|
+
"text": "Délai de réponse"
|
|
12873
|
+
}
|
|
12874
|
+
]
|
|
12875
|
+
}
|
|
12876
|
+
]
|
|
12877
|
+
},
|
|
12878
|
+
{
|
|
12879
|
+
"type": "element",
|
|
12880
|
+
"name": "Paragraphe",
|
|
12881
|
+
"children": [
|
|
12882
|
+
{
|
|
12883
|
+
"type": "text",
|
|
12884
|
+
"text": "L’administration française doit communiquer à l’entreprise son numéro individuel d’identification dans les 35 jours ouvrables suivant la réception de la demande."
|
|
12885
|
+
}
|
|
12886
|
+
]
|
|
12887
|
+
},
|
|
12888
|
+
{
|
|
12889
|
+
"type": "element",
|
|
12890
|
+
"name": "ASavoir",
|
|
12891
|
+
"children": [
|
|
12892
|
+
{
|
|
12893
|
+
"type": "element",
|
|
12894
|
+
"name": "Titre",
|
|
12895
|
+
"children": [
|
|
12896
|
+
{
|
|
12897
|
+
"type": "text",
|
|
12898
|
+
"text": "À savoir"
|
|
12899
|
+
}
|
|
12900
|
+
]
|
|
12901
|
+
},
|
|
12902
|
+
{
|
|
12903
|
+
"type": "element",
|
|
12904
|
+
"name": "Paragraphe",
|
|
12905
|
+
"children": [
|
|
12906
|
+
{
|
|
12907
|
+
"type": "text",
|
|
12908
|
+
"text": "L’administration fiscale met à disposition des usagers des informations supplémentaires concernant "
|
|
12909
|
+
},
|
|
12910
|
+
{
|
|
12911
|
+
"type": "element",
|
|
12912
|
+
"name": "LienExterne",
|
|
12913
|
+
"attributes": {
|
|
12914
|
+
"URL": "https://www.impots.gouv.fr/je-souhaite-adherer-la-franchise-en-base-tva-europeenne"
|
|
12915
|
+
},
|
|
12916
|
+
"children": [
|
|
12917
|
+
{
|
|
12918
|
+
"type": "text",
|
|
12919
|
+
"text": "l’adhésion à la franchise en base de TVA européenne"
|
|
12920
|
+
}
|
|
12921
|
+
]
|
|
12922
|
+
},
|
|
12923
|
+
{
|
|
12924
|
+
"type": "text",
|
|
12925
|
+
"text": "."
|
|
12926
|
+
}
|
|
12927
|
+
]
|
|
12928
|
+
}
|
|
12929
|
+
]
|
|
12930
|
+
},
|
|
12931
|
+
{
|
|
12932
|
+
"type": "element",
|
|
12933
|
+
"name": "Lien",
|
|
12934
|
+
"children": [
|
|
12935
|
+
{
|
|
12936
|
+
"type": "element",
|
|
12937
|
+
"name": "Titre",
|
|
12938
|
+
"children": [
|
|
12939
|
+
{
|
|
12940
|
+
"type": "text",
|
|
12941
|
+
"text": "Référence : Code général des impôts : article 293 B ter"
|
|
12942
|
+
}
|
|
12943
|
+
]
|
|
12944
|
+
},
|
|
12945
|
+
{
|
|
12946
|
+
"type": "element",
|
|
12947
|
+
"name": "LienExterne",
|
|
12948
|
+
"attributes": {
|
|
12949
|
+
"type": "Texte de référence",
|
|
12950
|
+
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048799414"
|
|
12951
|
+
}
|
|
12952
|
+
}
|
|
12953
|
+
]
|
|
12954
|
+
}
|
|
12955
|
+
]
|
|
12956
|
+
}
|
|
12957
|
+
]
|
|
12958
|
+
},
|
|
12959
|
+
{
|
|
12960
|
+
"type": "element",
|
|
12961
|
+
"name": "TitreFlottant",
|
|
12962
|
+
"children": [
|
|
12963
|
+
{
|
|
12964
|
+
"type": "element",
|
|
12965
|
+
"name": "Paragraphe",
|
|
12966
|
+
"children": [
|
|
12967
|
+
{
|
|
12968
|
+
"type": "text",
|
|
12969
|
+
"text": "Obligations déclaratives"
|
|
12970
|
+
}
|
|
12971
|
+
]
|
|
12972
|
+
}
|
|
12973
|
+
]
|
|
12974
|
+
},
|
|
12975
|
+
{
|
|
12976
|
+
"type": "element",
|
|
12977
|
+
"name": "Paragraphe",
|
|
12978
|
+
"children": [
|
|
12979
|
+
{
|
|
12980
|
+
"type": "text",
|
|
12981
|
+
"text": "Dans le mois suivant la fin de chaque "
|
|
12982
|
+
},
|
|
12983
|
+
{
|
|
12984
|
+
"type": "element",
|
|
12985
|
+
"name": "LienIntra",
|
|
12986
|
+
"attributes": {
|
|
12987
|
+
"LienID": "R58586",
|
|
12988
|
+
"type": "Définition de glossaire"
|
|
12989
|
+
},
|
|
12990
|
+
"children": [
|
|
12991
|
+
{
|
|
12992
|
+
"type": "text",
|
|
12993
|
+
"text": "trimestre civil"
|
|
12994
|
+
}
|
|
12995
|
+
]
|
|
12996
|
+
},
|
|
12997
|
+
{
|
|
12998
|
+
"type": "text",
|
|
12999
|
+
"text": ", le vendeur doit "
|
|
13000
|
+
},
|
|
13001
|
+
{
|
|
13002
|
+
"type": "element",
|
|
13003
|
+
"name": "MiseEnEvidence",
|
|
13004
|
+
"children": [
|
|
13005
|
+
{
|
|
13006
|
+
"type": "text",
|
|
13007
|
+
"text": "communiquer à l'administration française"
|
|
13008
|
+
}
|
|
13009
|
+
]
|
|
13010
|
+
},
|
|
13011
|
+
{
|
|
13012
|
+
"type": "text",
|
|
13013
|
+
"text": " les informations suivantes :"
|
|
13014
|
+
}
|
|
13015
|
+
]
|
|
13016
|
+
},
|
|
13017
|
+
{
|
|
13018
|
+
"type": "element",
|
|
13019
|
+
"name": "Liste",
|
|
13020
|
+
"attributes": {
|
|
13021
|
+
"type": "puce"
|
|
13022
|
+
},
|
|
13023
|
+
"children": [
|
|
13024
|
+
{
|
|
13025
|
+
"type": "element",
|
|
13026
|
+
"name": "Item",
|
|
13027
|
+
"children": [
|
|
13028
|
+
{
|
|
13029
|
+
"type": "element",
|
|
13030
|
+
"name": "Paragraphe",
|
|
13031
|
+
"children": [
|
|
13032
|
+
{
|
|
13033
|
+
"type": "text",
|
|
13034
|
+
"text": "Montant total des ventes de biens ou prestations de services faites en France au cours du trimestre civil. Si aucune vente de bien ou de prestation n’a été effectuée en France il faut indiquer "
|
|
13035
|
+
},
|
|
13036
|
+
{
|
|
13037
|
+
"type": "element",
|
|
13038
|
+
"name": "MiseEnEvidence",
|
|
13039
|
+
"children": [
|
|
13040
|
+
{
|
|
13041
|
+
"type": "text",
|
|
13042
|
+
"text": "0"
|
|
13043
|
+
}
|
|
13044
|
+
]
|
|
13045
|
+
}
|
|
13046
|
+
]
|
|
13047
|
+
}
|
|
13048
|
+
]
|
|
13049
|
+
},
|
|
13050
|
+
{
|
|
13051
|
+
"type": "element",
|
|
13052
|
+
"name": "Item",
|
|
13053
|
+
"children": [
|
|
13054
|
+
{
|
|
13055
|
+
"type": "element",
|
|
13056
|
+
"name": "Paragraphe",
|
|
13057
|
+
"children": [
|
|
13058
|
+
{
|
|
13059
|
+
"type": "text",
|
|
13060
|
+
"text": "Montant total des ventes de biens faites dans chaque État membre de l'Union européenne au cours du trimestre civil. Si aucune vente ou prestation a été effectuée à destination de l’un de ces États il faut indiquer "
|
|
13061
|
+
},
|
|
13062
|
+
{
|
|
13063
|
+
"type": "element",
|
|
13064
|
+
"name": "MiseEnEvidence",
|
|
12553
13065
|
"children": [
|
|
12554
13066
|
{
|
|
12555
13067
|
"type": "text",
|
|
@@ -15120,6 +15632,41 @@
|
|
|
15120
15632
|
}
|
|
15121
15633
|
]
|
|
15122
15634
|
},
|
|
15635
|
+
{
|
|
15636
|
+
"type": "element",
|
|
15637
|
+
"name": "Definition",
|
|
15638
|
+
"attributes": {
|
|
15639
|
+
"ID": "R74034"
|
|
15640
|
+
},
|
|
15641
|
+
"children": [
|
|
15642
|
+
{
|
|
15643
|
+
"type": "element",
|
|
15644
|
+
"name": "Titre",
|
|
15645
|
+
"children": [
|
|
15646
|
+
{
|
|
15647
|
+
"type": "text",
|
|
15648
|
+
"text": "Régime réel normal (orienté TVA, aucun seuil mentionné)"
|
|
15649
|
+
}
|
|
15650
|
+
]
|
|
15651
|
+
},
|
|
15652
|
+
{
|
|
15653
|
+
"type": "element",
|
|
15654
|
+
"name": "Texte",
|
|
15655
|
+
"children": [
|
|
15656
|
+
{
|
|
15657
|
+
"type": "element",
|
|
15658
|
+
"name": "Paragraphe",
|
|
15659
|
+
"children": [
|
|
15660
|
+
{
|
|
15661
|
+
"type": "text",
|
|
15662
|
+
"text": "Régime fiscal d’imposition des bénéfices applicable lorsque le chiffre d’affaires annuel hors taxes d’une entreprise dépasse certains seuils. Ce régime implique une comptabilisation détaillée des opérations réalisées (déclaration de TVA en général mensuelle, comptabilité d’engagement, conservation des factures...)"
|
|
15663
|
+
}
|
|
15664
|
+
]
|
|
15665
|
+
}
|
|
15666
|
+
]
|
|
15667
|
+
}
|
|
15668
|
+
]
|
|
15669
|
+
},
|
|
15123
15670
|
{
|
|
15124
15671
|
"type": "element",
|
|
15125
15672
|
"name": "Definition",
|
|
@@ -15414,6 +15961,41 @@
|
|
|
15414
15961
|
}
|
|
15415
15962
|
]
|
|
15416
15963
|
},
|
|
15964
|
+
{
|
|
15965
|
+
"type": "element",
|
|
15966
|
+
"name": "Definition",
|
|
15967
|
+
"attributes": {
|
|
15968
|
+
"ID": "R58744"
|
|
15969
|
+
},
|
|
15970
|
+
"children": [
|
|
15971
|
+
{
|
|
15972
|
+
"type": "element",
|
|
15973
|
+
"name": "Titre",
|
|
15974
|
+
"children": [
|
|
15975
|
+
{
|
|
15976
|
+
"type": "text",
|
|
15977
|
+
"text": "Chiffre d'affaires"
|
|
15978
|
+
}
|
|
15979
|
+
]
|
|
15980
|
+
},
|
|
15981
|
+
{
|
|
15982
|
+
"type": "element",
|
|
15983
|
+
"name": "Texte",
|
|
15984
|
+
"children": [
|
|
15985
|
+
{
|
|
15986
|
+
"type": "element",
|
|
15987
|
+
"name": "Paragraphe",
|
|
15988
|
+
"children": [
|
|
15989
|
+
{
|
|
15990
|
+
"type": "text",
|
|
15991
|
+
"text": "Montant des affaires (hors taxes) réalisées par une unité statistique (entreprise, unité légale) avec les tiers dans l'exercice de son activité professionnelle normale et courante. Il correspond à la somme des ventes de marchandises, de produits fabriqués, des prestations de services et des produits des activités annexes."
|
|
15992
|
+
}
|
|
15993
|
+
]
|
|
15994
|
+
}
|
|
15995
|
+
]
|
|
15996
|
+
}
|
|
15997
|
+
]
|
|
15998
|
+
},
|
|
15417
15999
|
{
|
|
15418
16000
|
"type": "element",
|
|
15419
16001
|
"name": "Definition",
|