{"id":3688,"date":"2025-03-26T03:23:52","date_gmt":"2025-03-26T02:23:52","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3688"},"modified":"2025-03-26T03:23:52","modified_gmt":"2025-03-26T02:23:52","slug":"a-qui-sadresse-le-regime-simplifie-des-tres-petites-entreprises","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/a-qui-sadresse-le-regime-simplifie-des-tres-petites-entreprises\/","title":{"rendered":"A qui s\u2019adresse le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?"},"content":{"rendered":"<p>&gt; Il\u00a0concerne\u00a0les\u00a0personnes\u00a0physiques\u00a0r\u00e9alisant\u00a0des\u00a0activit\u00e9s\u00a0commerciales\u00a0ou\u00a0non\u00a0commerciales\u00a0qui :<\/p>\n<ul>\n<li>sont\u00a0passibles\u00a0de\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions ;<\/li>\n<li>sont\u00a0assujetties\u00a0\u00e0\u00a0la TVA ,\u00a0soit\u00a0au\u00a0r\u00e9gime\u00a0de la franchise en base,\u00a0soit\u00a0au\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0ou\u00a0r\u00e9el\u00a0;<\/li>\n<li>r\u00e9alisent\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0ou\u00a0\u00e9gal\u00a0\u00e0\u00a05.000.000 F\u00a0CFP\u00a0par\u00a0ann\u00e9e\u00a0civile\u00a0(soit\u00a0du\u00a01er\u00a0janvier\u00a0au 31\u00a0d\u00e9cembre), ce\u00a0montant\u00a0\u00e9tant\u00a0\u00e0\u00a0ajuster\u00a0\u00e0\u00a0la\u00a0dur\u00e9e\u00a0r\u00e9elle\u00a0d\u2019activit\u00e9\u00a0pour les\u00a0entreprises\u00a0qui\u00a0d\u00e9marrent\u00a0en\u00a0cours\u00a0d\u2019ann\u00e9e\u00a0(ex :\u00a0si\u00a0l\u2019entreprise\u00a0d\u00e9marre\u00a0son\u00a0activit\u00e9\u00a0le\u00a01er\u00a0juillet\u00a0de\u00a0l\u2019ann\u00e9e\u00a0N, le plafond de\u00a0chiffre\u00a0d\u2019affaires\u00a0est\u00a0ramen\u00e9\u00a0\u00e0\u00a02.500.000 F\u00a0CFP\u00a0pour\u00a0\u00eatre\u00a0\u00e9ligible\u00a0au\u00a0r\u00e9gime\u00a0du\u00a0TPE).<\/li>\n<\/ul>\n<p>&gt; Les\u00a0particularit\u00e9s\u00a0de\u00a0l\u2019assujettissement\u00a0\u00e0\u00a0la TVA pour\u00a0une\u00a0personne\u00a0physique relevant du\u00a0r\u00e9gime\u00a0des\u00a0TPE\u00a0: le\u00a0r\u00e9gime\u00a0des\u00a0TPE\u00a0est\u00a0totalement\u00a0d\u00e9connect\u00e9\u00a0du\u00a0r\u00e9gime\u00a0de la TVA et\u00a0notamment\u00a0de la franchise en base.\u00a0Ainsi\u00a0:<\/p>\n<ul>\n<li>Les\u00a0personnes\u00a0r\u00e9alisant\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0ou\u00a0\u00e9gal\u00a0\u00e0\u00a02 millions de F\u00a0CFP\u00a0sont\u00a0de droit au\u00a0r\u00e9gime\u00a0de la franchise en base et\u00a0n\u2019ont\u00a0pas\u00a0\u00e0\u00a0facturer\u00a0la TVA\u00a0\u00e0\u00a0leurs\u00a0clients.\u00a0Elles\u00a0peuvent\u00a0n\u00e9anmoins\u00a0opter\u00a0pour le\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0ou\u00a0r\u00e9el\u00a0;<\/li>\n<li>Les\u00a0personnes\u00a0r\u00e9alisant\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0compris\u00a0entre\u00a02 et 5 millions de F\u00a0CFP\u00a0sont\u00a0assujetties\u00a0\u00e0\u00a0la TVA,\u00a0doivent\u00a0la\u00a0facturer\u00a0\u00e0\u00a0leurs\u00a0clients et la\u00a0d\u00e9clarer\u00a0aupr\u00e8s\u00a0de la\u00a0recette\u00a0des\u00a0imp\u00f4ts\u00a0de la\u00a0DICP.\u00a0Elles\u00a0sont\u00a0plac\u00e9es\u00a0de droit sous le\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0de TVA\u00a0mais\u00a0peuvent\u00a0\u00e9galement\u00a0opter\u00a0pour le\u00a0r\u00e9gime\u00a0r\u00e9el.<\/li>\n<\/ul>\n<p>Le\u00a0d\u00e9pliant\u00a0\u00ab\u00a0Vous\u00a0devez\u00a0opter\u00a0pour un\u00a0r\u00e9gime\u00a0d\u2019imposition\u00a0\u00e0\u00a0la TVA :\u00a0lequel\u00a0correspond\u00a0\u00e0\u00a0votre\u00a0situation ? \u00bb\u00a0peut\u00a0vous\u00a0aider\u00a0\u00e0\u00a0choisir\u00a0le\u00a0r\u00e9gime\u00a0qui\u00a0vous\u00a0convient.\u00a0Consultez\u00a0le\u00a0d\u00e9pliant\u00a0<a href=\"https:\/\/www.service-public.pf\/dicp\/code-des-impots\/\">en\u00a0cliquant\u00a0ici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&gt; Il\u00a0concerne\u00a0les\u00a0personnes\u00a0physiques\u00a0r\u00e9alisant\u00a0des\u00a0activit\u00e9s\u00a0commerciales\u00a0ou\u00a0non\u00a0commerciales\u00a0qui : sont\u00a0passibles\u00a0de\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions ; sont\u00a0assujetties\u00a0\u00e0\u00a0la TVA ,\u00a0soit\u00a0au\u00a0r\u00e9gime\u00a0de la franchise en base,\u00a0soit\u00a0au\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0ou\u00a0r\u00e9el\u00a0; r\u00e9alisent\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0ou\u00a0\u00e9gal\u00a0\u00e0\u00a05.000.000 F\u00a0CFP\u00a0par\u00a0ann\u00e9e\u00a0civile\u00a0(soit\u00a0du\u00a01er\u00a0janvier\u00a0au 31\u00a0d\u00e9cembre), ce\u00a0montant\u00a0\u00e9tant\u00a0\u00e0\u00a0ajuster\u00a0\u00e0\u00a0la\u00a0dur\u00e9e\u00a0r\u00e9elle\u00a0d\u2019activit\u00e9\u00a0pour les\u00a0entreprises\u00a0qui\u00a0d\u00e9marrent\u00a0en\u00a0cours\u00a0d\u2019ann\u00e9e\u00a0(ex :\u00a0si\u00a0l\u2019entreprise\u00a0d\u00e9marre\u00a0son\u00a0activit\u00e9\u00a0le\u00a01er\u00a0juillet\u00a0de\u00a0l\u2019ann\u00e9e\u00a0N, le plafond de\u00a0chiffre\u00a0d\u2019affaires\u00a0est\u00a0ramen\u00e9\u00a0\u00e0\u00a02.500.000 F\u00a0CFP\u00a0pour\u00a0\u00eatre\u00a0\u00e9ligible\u00a0au\u00a0r\u00e9gime\u00a0du\u00a0TPE). &gt; Les\u00a0particularit\u00e9s\u00a0de\u00a0l\u2019assujettissement\u00a0\u00e0\u00a0la TVA pour\u00a0une\u00a0personne\u00a0physique relevant du\u00a0r\u00e9gime\u00a0des\u00a0TPE\u00a0: le\u00a0r\u00e9gime\u00a0des\u00a0TPE\u00a0est\u00a0totalement\u00a0d\u00e9connect\u00e9\u00a0du\u00a0r\u00e9gime\u00a0de la TVA et\u00a0notamment\u00a0de la franchise en base.\u00a0Ainsi\u00a0: Les\u00a0personnes\u00a0r\u00e9alisant\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0ou\u00a0\u00e9gal\u00a0\u00e0\u00a02 millions de F\u00a0CFP\u00a0sont\u00a0de droit au\u00a0r\u00e9gime\u00a0de la franchise en base et\u00a0n\u2019ont\u00a0pas\u00a0\u00e0\u00a0facturer\u00a0la TVA\u00a0\u00e0\u00a0leurs\u00a0clients.\u00a0Elles\u00a0peuvent\u00a0n\u00e9anmoins\u00a0opter\u00a0pour le\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0ou\u00a0r\u00e9el\u00a0; Les\u00a0personnes\u00a0r\u00e9alisant\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0compris\u00a0entre\u00a02 et 5 millions de [&#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":[65],"class_list":["post-3688","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-tpe"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3688","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=3688"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3688\/revisions"}],"predecessor-version":[{"id":3691,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3688\/revisions\/3691"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3688"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}