{"id":3650,"date":"2025-03-26T03:13:38","date_gmt":"2025-03-26T02:13:38","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3650"},"modified":"2025-03-26T03:13:38","modified_gmt":"2025-03-26T02:13:38","slug":"que-faut-il-declarer-a-limpot-sur-les-transactions","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/que-faut-il-declarer-a-limpot-sur-les-transactions\/","title":{"rendered":"Que faut-il d\u00e9clarer \u00e0 l&rsquo;imp\u00f4t sur les transactions ?"},"content":{"rendered":"<p>En pratique,\u00a0entre\u00a0le\u00a01er\u00a0janvier\u00a0et le 31 mars de\u00a0chaque\u00a0ann\u00e9e,\u00a0vous\u00a0devez\u00a0d\u00e9clarer\u00a0le\u00a0chiffre\u00a0d\u2019affaires\u00a0que\u00a0vous\u00a0avez\u00a0r\u00e9alis\u00e9\u00a0l\u2019ann\u00e9e\u00a0pr\u00e9c\u00e9dente\u00a0ou\u00a0dans\u00a0les\u00a0trois\u00a0mois\u00a0de la\u00a0cl\u00f4ture\u00a0de\u00a0votre\u00a0exercice\u00a0s\u2019il\u00a0ne\u00a0co\u00efncide\u00a0pas\u00a0avec\u00a0l\u2019ann\u00e9e\u00a0civile.<\/p>\n<p>La d\u00e9claration doit \u00eatre accompagn\u00e9e du bilan et du compte de r\u00e9sultat lorsque le\u00a0chiffre\u00a0d\u2019affaires\u00a0est sup\u00e9rieur :<\/p>\n<ul>\n<li>\u00e0 15 millions de F CFP pour les activit\u00e9s relevant de la vente de marchandises, d\u2019objets, de fournitures, de denr\u00e9es \u00e0 emporter ou \u00e0 consommer sur place, ou de la fourniture du logement<\/li>\n<li>\u00e0 6 millions de F CFP pour toute autre activit\u00e9.<\/li>\n<\/ul>\n<p>Les personnes physiques r\u00e9alisant exclusivement l\u2019activit\u00e9 de location d\u2019immeuble en nu ou en meubl\u00e9 et\/ou la location de terrains nus sont dispens\u00e9s de produire ces annexes<\/p>\n<p>Un imprim\u00e9 vous est envoy\u00e9 par la DICP ou vous est remis sur demande. Il est \u00e9galement disponible en t\u00e9l\u00e9chargement\u00a0<a href=\"https:\/\/www.service-public.pf\/dicp\/declarations-les-imprimes\/\" target=\"_blank\" rel=\"noopener\">en cliquant ici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En pratique,\u00a0entre\u00a0le\u00a01er\u00a0janvier\u00a0et le 31 mars de\u00a0chaque\u00a0ann\u00e9e,\u00a0vous\u00a0devez\u00a0d\u00e9clarer\u00a0le\u00a0chiffre\u00a0d\u2019affaires\u00a0que\u00a0vous\u00a0avez\u00a0r\u00e9alis\u00e9\u00a0l\u2019ann\u00e9e\u00a0pr\u00e9c\u00e9dente\u00a0ou\u00a0dans\u00a0les\u00a0trois\u00a0mois\u00a0de la\u00a0cl\u00f4ture\u00a0de\u00a0votre\u00a0exercice\u00a0s\u2019il\u00a0ne\u00a0co\u00efncide\u00a0pas\u00a0avec\u00a0l\u2019ann\u00e9e\u00a0civile. La d\u00e9claration doit \u00eatre accompagn\u00e9e du bilan et du compte de r\u00e9sultat lorsque le\u00a0chiffre\u00a0d\u2019affaires\u00a0est sup\u00e9rieur : \u00e0 15 millions de F CFP pour les activit\u00e9s relevant de la vente de marchandises, d\u2019objets, de fournitures, de denr\u00e9es \u00e0 emporter ou \u00e0 consommer sur place, ou de la fourniture du [&#8230;]<\/p>\n","protected":false},"author":159,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[],"class_list":["post-3650","avada_faq","type-avada_faq","status-publish","format-standard","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3650"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3650\/revisions"}],"predecessor-version":[{"id":3653,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3650\/revisions\/3653"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3650"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}