{"id":3802,"date":"2025-03-26T03:45:30","date_gmt":"2025-03-26T02:45:30","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3802"},"modified":"2025-03-26T03:45:30","modified_gmt":"2025-03-26T02:45:30","slug":"quelles-sont-les-principales-operations-exonerees-de-tva","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/quelles-sont-les-principales-operations-exonerees-de-tva\/","title":{"rendered":"Quelles sont les principales op\u00e9rations exon\u00e9r\u00e9es de TVA ?"},"content":{"rendered":"<p class=\"text-align-justify\">La TVA s\u2019applique en principe \u00e0 tous les biens et services import\u00e9s, livr\u00e9s, consomm\u00e9s ou utilis\u00e9s en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">Sauf cas particulier, toute personne exer\u00e7ant une activit\u00e9 \u00e9conomique (industrielle, commerciale, lib\u00e9rale, civile, agricole, etc) non salari\u00e9e, est assujettie \u00e0 la TVA.<\/p>\n<p class=\"text-align-justify\">Toutefois, certains produits ou prestations de service sont exon\u00e9r\u00e9s de la TVA (liste non exhaustive) et notamment :<\/p>\n<ul>\n<li class=\"text-align-justify\">Les produits de premi\u00e8re n\u00e9cessit\u00e9 (baguette de pain, farine, riz\u2026)<\/li>\n<li class=\"text-align-justify\">Les produits de l\u2019agriculture ou de la p\u00eache non transform\u00e9s<\/li>\n<li class=\"text-align-justify\">Certains carburants (essence, fioul, gazole) ainsi que le gaz<\/li>\n<li class=\"text-align-justify\">Les prestations relevant de l\u2019exercice des professions m\u00e9dicales et param\u00e9dicales<\/li>\n<li class=\"text-align-justify\">Les locations de logements ou de locaux nus ou meubl\u00e9s<\/li>\n<li class=\"text-align-justify\">Les exportations de biens et les prestations de services directement li\u00e9es \u00e0 l\u2019exportation<\/li>\n<li class=\"text-align-justify\">Les ventes d\u2019objet d\u2019artisanat traditionnel effectu\u00e9es directement par leur fabricant<\/li>\n<li class=\"text-align-justify\">Le transport interinsulaire de marchandises.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La TVA s\u2019applique en principe \u00e0 tous les biens et services import\u00e9s, livr\u00e9s, consomm\u00e9s ou utilis\u00e9s en Polyn\u00e9sie fran\u00e7aise. Sauf cas particulier, toute personne exer\u00e7ant une activit\u00e9 \u00e9conomique (industrielle, commerciale, lib\u00e9rale, civile, agricole, etc) non salari\u00e9e, est assujettie \u00e0 la TVA. Toutefois, certains produits ou prestations de service sont exon\u00e9r\u00e9s de la TVA (liste non [&#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_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"faq_category":[60],"class_list":["post-3802","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-tva"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3802","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=3802"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3802\/revisions"}],"predecessor-version":[{"id":3805,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3802\/revisions\/3805"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3802"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}