{"id":2597,"date":"2025-02-10T11:12:04","date_gmt":"2025-02-10T10:12:04","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2597"},"modified":"2025-02-10T12:37:49","modified_gmt":"2025-02-10T11:37:49","slug":"le-service-info-fiscale","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-service-info-fiscale\/","title":{"rendered":"Le service info fiscale"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h2 class=\"m-faq__title\">Vous trouverez peut \u00eatre une r\u00e9ponse \u00e0 votre question ici !<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-1 .panel-title a{font-family:var(--awb-typography1-font-family);font-weight:var(--awb-typography1-font-weight);font-style:var(--awb-typography1-font-style);}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-1 .toggle-content{font-size:15px;color:var(--awb-color6);font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);}.fusion-accordian #accordian-1 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-1 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title .active .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group \" id=\"accordian-1\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2683 info-fiscale \"><span class=\"entry-title rich-snippet-hidden\">Je r\u00e9alise un chiffre d\u2019affaires compris entre 7.500.000 Fcfp et 10.000.000 Fcfp, je suis au TPE 4<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-02-10T12:28:20+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2683\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2683\" href=\"#collapse-1-2683\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Je r\u00e9alise un chiffre d\u2019affaires compris entre 7.500.000 Fcfp et 10.000.000 Fcfp, je suis au TPE 4<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2683\" aria-labelledby=\"faq_1-2683\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises 4\u00a0ou TPE 4\u00a0c\u2019est :<\/p>\n<ul>\n<li>Une imposition forfaitaire annuelle de 200 000 F CFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 7,5\u00a0et inf\u00e9rieur ou \u00e9gal \u00e0 10\u00a0millions de F CFP ;<\/li>\n<li>Des formalit\u00e9s administratives et fiscales ultra all\u00e9g\u00e9es.<\/li>\n<\/ul>\n<p>Il concerne les personnes physiques r\u00e9alisant des activit\u00e9s commerciales ou non commerciales qui :<\/p>\n<ul>\n<li>sont passibles de l\u2019imp\u00f4t sur les transactions ;<\/li>\n<li>r\u00e9alisent un chiffre d\u2019affaires compris entre 7\u00a0500 000 F CFP et 10 000 000 F CFP par ann\u00e9e civile (soit du 1er janvier au 31 d\u00e9cembre), ce montant \u00e9tant \u00e0 ajuster \u00e0 la dur\u00e9e r\u00e9elle d\u2019activit\u00e9 pour les entreprises qui d\u00e9marrent en cours d\u2019ann\u00e9e.<\/li>\n<\/ul>\n<p>Il permet d\u2019\u00eatre totalement dispens\u00e9 :<\/p>\n<ul>\n<li>du paiement des imp\u00f4ts suivants :\n<ul>\n<li>la contribution des patentes (\u00e0 l\u2019exclusion de la contribution des licences),<\/li>\n<li>l\u2019imp\u00f4t sur les transactions ou l\u2019imp\u00f4t qui viendrait s\u2019y substituer<\/li>\n<li>et la CST sur les activit\u00e9s non salari\u00e9es.<\/li>\n<\/ul>\n<\/li>\n<li>du d\u00e9p\u00f4t de la d\u00e9claration de l\u2019imp\u00f4t sur les transactions (ou de l\u2019imp\u00f4t qui viendrait s\u2019y substituer).<\/li>\n<\/ul>\n<p>Il donne lieu \u00e0 l\u2019\u00e9mission d\u2019un avis d\u2019imposition d\u2019un montant forfaitaire de 200\u00a0000 F CFP payable \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p>Il n\u2019exon\u00e8re toutefois pas du d\u00e9p\u00f4t des d\u00e9clarations de TVA accompagn\u00e9es de leur mode de paiement lorsque les conditions d\u2019assujettissement \u00e0 la TVA sont r\u00e9unies.<\/p>\n<p><strong>Attention :<\/strong><\/p>\n<ul>\n<li>Le chiffre d\u2019affaires de r\u00e9f\u00e9rence permettant de d\u00e9terminer le montant de l\u2019imposition forfaitaire due en ann\u00e9e N est celui de l\u2019ann\u00e9e N-1. En outre, la variation au-del\u00e0 ou en de\u00e7\u00e0 des seuils de 2, 5, 7,5 ou 10\u00a0millions en ann\u00e9e N n\u2019est prise en compte qu\u2019\u00e0 partir du 1er janvier de l\u2019ann\u00e9e N+1.<\/li>\n<li>Les personnes se livrant exclusivement \u00e0 l\u2019activit\u00e9 de location de terrains et d\u2019immeubles en nu ou en meubl\u00e9 ne peuvent b\u00e9n\u00e9ficier du r\u00e9gime des TPE.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img decoding=\"async\" class=\"lazyload alignnone wp-image-1684\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-300x300.jpg\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-300x300.jpg\" alt=\"\" width=\"127\" height=\"127\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27127%27%20height%3D%27127%27%20viewBox%3D%270%200%20127%20127%27%3E%3Crect%20width%3D%27127%27%20height%3D%27127%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-66x66.jpg 66w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-150x150.jpg 150w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-200x200.jpg 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-300x300.jpg 300w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-400x400.jpg 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-600x600.jpg 600w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-768x768.jpg 768w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-800x800.jpg 800w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-1024x1024.jpg 1024w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-1200x1200.jpg 1200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification.jpg 1250w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 127px) 100vw, 127px\" \/><br \/>\nVous n&rsquo;avez pas trouv\u00e9 de r\u00e9ponse \u00e0 votre question ?<\/h2>\n<\/div><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: center;\"><div class=\"fusion-button-wrapper\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/mesimpots.gov.pf\/demandes\/?sujet=question\"><i class=\"fa-external-link-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Nous envoyer une demande d&rsquo;information<\/span><\/a><\/div><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img decoding=\"async\" class=\"lazyload alignnone wp-image-1684\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-300x300.jpg\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-300x300.jpg\" alt=\"\" width=\"127\" height=\"127\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27127%27%20height%3D%27127%27%20viewBox%3D%270%200%20127%20127%27%3E%3Crect%20width%3D%27127%27%20height%3D%27127%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-66x66.jpg 66w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-150x150.jpg 150w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-200x200.jpg 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-300x300.jpg 300w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-400x400.jpg 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-600x600.jpg 600w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-768x768.jpg 768w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-800x800.jpg 800w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-1024x1024.jpg 1024w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-1200x1200.jpg 1200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification.jpg 1250w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 127px) 100vw, 127px\" \/><br \/>\nVous pouvez aussi<\/h2>\n<\/div><div class=\"fusion-text fusion-text-5\"><p style=\"text-align: center;\"><div class=\"fusion-button-wrapper\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dicp\/faq\/\"><i class=\"fa-external-link-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Consultez la rubrique \u00ab\u00a0Questions fr\u00e9quentes\u00a0\u00bb<\/span><\/a><\/div><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":98,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-2597","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2597","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2597"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2597\/revisions"}],"predecessor-version":[{"id":2687,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2597\/revisions\/2687"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}