{"id":3704,"date":"2025-03-26T03:25:39","date_gmt":"2025-03-26T02:25:39","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3704"},"modified":"2025-11-27T02:14:40","modified_gmt":"2025-11-27T01:14:40","slug":"quels-avantages-procure-le-regime-simplifie-des-tres-petites-entreprises","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/quels-avantages-procure-le-regime-simplifie-des-tres-petites-entreprises\/","title":{"rendered":"Quels avantages procure le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?"},"content":{"rendered":"<p>&gt; Il\u00a0permet\u00a0d\u2019\u00eatre\u00a0totalement\u00a0dispens\u00e9\u00a0:<\/p>\n<ul>\n<li><strong>du\u00a0paiement\u00a0des\u00a0imp\u00f4ts\u00a0suivants\u00a0:<\/strong>\n<ul>\n<li>la contribution des\u00a0patentes\u00a0(\u00e0\u00a0l\u2019exclusion\u00a0de la contribution des\u00a0licences),<\/li>\n<li>l\u2019imp\u00f4t\u00a0sur\u00a0les transactions\u00a0ou\u00a0l\u2019imp\u00f4t\u00a0qui\u00a0viendrait\u00a0s\u2019y\u00a0substituer<\/li>\n<li>et la CST\u00a0sur\u00a0les\u00a0activit\u00e9s\u00a0non\u00a0salari\u00e9es.<\/li>\n<\/ul>\n<\/li>\n<li><strong>du\u00a0d\u00e9p\u00f4t\u00a0de la\u00a0d\u00e9claration\u00a0de\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions (ou\u00a0de\u00a0l\u2019imp\u00f4t\u00a0qui\u00a0viendrait\u00a0s\u2019y\u00a0substituer).<\/strong><\/li>\n<\/ul>\n<p>&gt; Il\u00a0donne\u00a0lieu\u00a0\u00e0\u00a0l\u2019\u00e9mission\u00a0d\u2019un\u00a0avis\u00a0d\u2019imposition\u00a0pour le\u00a0montant\u00a0du\u00a0forfait\u00a0correspondant\u00a0\u00e0\u00a0la situation\u00a0d\u00e9clar\u00e9e\u00a0par\u00a0l\u2019entrepreneur\u00a0individuel\u00a0:<\/p>\n<ul>\n<li><strong>soit, en fonction du chiffre d\u2019affaires d\u00e9clar\u00e9, un montant de 25 000 F CFP, de 45 000 F CFP, de 110 000 FCFP ou de 200 000 FCFP payable \u00e0 la paierie de la Polyn\u00e9sie fran\u00e7aise.<\/strong><\/li>\n<\/ul>\n<p>&gt; Il\u00a0n\u2019exon\u00e8re\u00a0toutefois\u00a0pas\u00a0<strong>du\u00a0d\u00e9p\u00f4t\u00a0des\u00a0d\u00e9clarations\u00a0de TVA\u00a0accompagn\u00e9es\u00a0de\u00a0leur\u00a0mode de\u00a0paiement\u00a0lorsque\u00a0les conditions\u00a0d\u2019assujettissement\u00a0\u00e0\u00a0la TVA\u00a0sont\u00a0r\u00e9unies.<\/strong><\/p>\n<p><strong>Attention :<\/strong><\/p>\n<ul>\n<li>Les modifications affectant la situation de l\u2019entrepreneur ou son activit\u00e9 doivent continuer d\u2019\u00eatre d\u00e9clar\u00e9es au Centre de D\u00e9veloppement et Formalit\u00e9s des Entreprises (CDFE) de la CCISM ou, pour les activit\u00e9s non commerciales, \u00e0 la Direction des Imp\u00f4ts et des Contributions Publiques (DICP) (changement d\u2019activit\u00e9, changement d\u2019adresse, nombre de salari\u00e9s, etc\u2026).<\/li>\n<li>De m\u00eame, une demande de licence doit \u00eatre formul\u00e9e aupr\u00e8s de la Direction g\u00e9n\u00e9rales des affaires \u00e9conomiques en cas de vente de boissons.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&gt; Il\u00a0permet\u00a0d\u2019\u00eatre\u00a0totalement\u00a0dispens\u00e9\u00a0: du\u00a0paiement\u00a0des\u00a0imp\u00f4ts\u00a0suivants\u00a0: la contribution des\u00a0patentes\u00a0(\u00e0\u00a0l\u2019exclusion\u00a0de la contribution des\u00a0licences), l\u2019imp\u00f4t\u00a0sur\u00a0les transactions\u00a0ou\u00a0l\u2019imp\u00f4t\u00a0qui\u00a0viendrait\u00a0s\u2019y\u00a0substituer et la CST\u00a0sur\u00a0les\u00a0activit\u00e9s\u00a0non\u00a0salari\u00e9es. du\u00a0d\u00e9p\u00f4t\u00a0de la\u00a0d\u00e9claration\u00a0de\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions (ou\u00a0de\u00a0l\u2019imp\u00f4t\u00a0qui\u00a0viendrait\u00a0s\u2019y\u00a0substituer). &gt; Il\u00a0donne\u00a0lieu\u00a0\u00e0\u00a0l\u2019\u00e9mission\u00a0d\u2019un\u00a0avis\u00a0d\u2019imposition\u00a0pour le\u00a0montant\u00a0du\u00a0forfait\u00a0correspondant\u00a0\u00e0\u00a0la situation\u00a0d\u00e9clar\u00e9e\u00a0par\u00a0l\u2019entrepreneur\u00a0individuel\u00a0: soit, en fonction du chiffre d\u2019affaires d\u00e9clar\u00e9, un montant de 25 000 F CFP, de 45 000 F CFP, de 110 000 FCFP ou de 200 000 FCFP payable \u00e0 la paierie 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-3704","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\/3704","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=3704"}],"version-history":[{"count":4,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3704\/revisions"}],"predecessor-version":[{"id":5148,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3704\/revisions\/5148"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3704"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}