{"id":3696,"date":"2025-03-26T03:24:46","date_gmt":"2025-03-26T02:24:46","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3696"},"modified":"2025-03-26T03:24:46","modified_gmt":"2025-03-26T02:24:46","slug":"a-quel-moment-et-pourquoi-le-regime-simplifie-des-tres-petites-entreprises-peut-ne-plus-sappliquer","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/a-quel-moment-et-pourquoi-le-regime-simplifie-des-tres-petites-entreprises-peut-ne-plus-sappliquer\/","title":{"rendered":"A quel moment et pourquoi le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises peut ne plus s\u2019appliquer ?"},"content":{"rendered":"<p><strong>En\u00a0cas\u00a0de\u00a0d\u00e9passement\u00a0de la\u00a0limite\u00a0de 5.000.000 F\u00a0CFP\u00a0de\u00a0chiffre\u00a0d\u2019affaires\u00a0:\u00a0l\u2019entrepreneur\u00a0devra\u00a0imp\u00e9rativement\u00a0d\u00e9clarer\u00a0son\u00a0chiffre\u00a0d\u2019affaires\u00a0\u00e0\u00a0la\u00a0DICP\u00a0d\u00e8s\u00a0le\u00a0mois\u00a0qui suit\u00a0celui\u00a0du\u00a0d\u00e9passement.<\/strong><\/p>\n<p>Dans\u00a0ce\u00a0cas, les\u00a0entreprises\u00a0sont\u00a0soumises\u00a0au\u00a0r\u00e9gime\u00a0fiscal de droit\u00a0commun\u00a0\u00e0\u00a0partir\u00a0du\u00a01er\u00a0janvier\u00a0de\u00a0l\u2019ann\u00e9e\u00a0suivant\u00a0celle\u00a0du\u00a0d\u00e9passement\u00a0et\u00a0sont\u00a0redevables\u00a0du\u00a0paiement\u00a0des\u00a0imp\u00f4ts\u00a0dont\u00a0elles\u00a0\u00e9taient\u00a0dispens\u00e9es\u00a0(contribution des\u00a0patentes,\u00a0imp\u00f4t\u00a0sur\u00a0les transactions, CST\u00a0sur\u00a0les\u00a0activit\u00e9s\u00a0non\u00a0salari\u00e9es).<\/p>\n<p>Pour\u00a0appr\u00e9cier\u00a0le\u00a0d\u00e9passement\u00a0de la\u00a0limite,\u00a0il\u00a0faut\u00a0tenir\u00a0compte\u00a0du\u00a0seul\u00a0chiffre\u00a0d\u2019affaires\u00a0correspondant\u00a0\u00e0\u00a0l\u2019activit\u00e9\u00a0normale\u00a0et courante de\u00a0l\u2019entreprise,\u00a0\u00e0\u00a0savoir les\u00a0livraisons\u00a0de\u00a0biens\u00a0et\/ou\u00a0les\u00a0prestations\u00a0de service\u00a0effectu\u00e9es\u00a0au\u00a0cours\u00a0de la\u00a0p\u00e9riode\u00a0de\u00a0r\u00e9f\u00e9rence.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En\u00a0cas\u00a0de\u00a0d\u00e9passement\u00a0de la\u00a0limite\u00a0de 5.000.000 F\u00a0CFP\u00a0de\u00a0chiffre\u00a0d\u2019affaires\u00a0:\u00a0l\u2019entrepreneur\u00a0devra\u00a0imp\u00e9rativement\u00a0d\u00e9clarer\u00a0son\u00a0chiffre\u00a0d\u2019affaires\u00a0\u00e0\u00a0la\u00a0DICP\u00a0d\u00e8s\u00a0le\u00a0mois\u00a0qui suit\u00a0celui\u00a0du\u00a0d\u00e9passement. Dans\u00a0ce\u00a0cas, les\u00a0entreprises\u00a0sont\u00a0soumises\u00a0au\u00a0r\u00e9gime\u00a0fiscal de droit\u00a0commun\u00a0\u00e0\u00a0partir\u00a0du\u00a01er\u00a0janvier\u00a0de\u00a0l\u2019ann\u00e9e\u00a0suivant\u00a0celle\u00a0du\u00a0d\u00e9passement\u00a0et\u00a0sont\u00a0redevables\u00a0du\u00a0paiement\u00a0des\u00a0imp\u00f4ts\u00a0dont\u00a0elles\u00a0\u00e9taient\u00a0dispens\u00e9es\u00a0(contribution des\u00a0patentes,\u00a0imp\u00f4t\u00a0sur\u00a0les transactions, CST\u00a0sur\u00a0les\u00a0activit\u00e9s\u00a0non\u00a0salari\u00e9es). Pour\u00a0appr\u00e9cier\u00a0le\u00a0d\u00e9passement\u00a0de la\u00a0limite,\u00a0il\u00a0faut\u00a0tenir\u00a0compte\u00a0du\u00a0seul\u00a0chiffre\u00a0d\u2019affaires\u00a0correspondant\u00a0\u00e0\u00a0l\u2019activit\u00e9\u00a0normale\u00a0et courante de\u00a0l\u2019entreprise,\u00a0\u00e0\u00a0savoir les\u00a0livraisons\u00a0de\u00a0biens\u00a0et\/ou\u00a0les\u00a0prestations\u00a0de service\u00a0effectu\u00e9es\u00a0au\u00a0cours\u00a0de la\u00a0p\u00e9riode\u00a0de\u00a0r\u00e9f\u00e9rence.<\/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-3696","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\/3696","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=3696"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3696\/revisions"}],"predecessor-version":[{"id":3699,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3696\/revisions\/3699"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3696"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}