{"id":3045,"date":"2025-02-10T23:37:44","date_gmt":"2025-02-10T22:37:44","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3045"},"modified":"2025-02-10T23:41:52","modified_gmt":"2025-02-10T22:41:52","slug":"regime-fiscal-simplifie-des-tres-petites-entreprises","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/regime-fiscal-simplifie-des-tres-petites-entreprises\/","title":{"rendered":"Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises"},"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\"><p class=\"text-align-justify\">Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises c\u2019est :<\/p>\n<ul>\n<li class=\"text-align-justify\">Une imposition forfaitaire annuelle:\n<ul>\n<li class=\"text-align-justify\">TPE 1: de 25 000 FCFP pour les personnes physiques r\u00e9alisant un CA&nbsp;inf\u00e9rieur ou \u00e9gal \u00e0 2 millions de FCFP ;<\/li>\n<li class=\"text-align-justify\">TPE 2: de 45 000 FCFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 2 et inf\u00e9rieur ou \u00e9gal \u00e0 5 millions de FCFP;<\/li>\n<li class=\"text-align-justify\">TPE 3: de 110&nbsp;000 FCFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 5&nbsp;et inf\u00e9rieur ou \u00e9gal \u00e0 7,5 millions de FCFP;<\/li>\n<li class=\"text-align-justify\">TPE 4: de 200 000 FCFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 7,5&nbsp;et inf\u00e9rieur ou \u00e9gal \u00e0 10 millions de FCFP;<\/li>\n<\/ul>\n<\/li>\n<li class=\"text-align-justify\">Des formalit\u00e9s administratives et fiscales ultra all\u00e9g\u00e9es.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Il concerne les personnes physiques r\u00e9alisant des activit\u00e9s commerciales ou non commerciales qui :<\/p>\n<ul>\n<li class=\"text-align-justify\">sont passibles de l\u2019imp\u00f4t sur les transactions ;<\/li>\n<li class=\"text-align-justify\">sont assujetties \u00e0 la TVA, soit au r\u00e9gime de la franchise en base, soit au r\u00e9gime r\u00e9el ;<\/li>\n<li class=\"text-align-justify\">r\u00e9alisent un chiffre d\u2019affaires selon les 4 tranches \u00e9nonc\u00e9es ci-dessus et&nbsp;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 class=\"text-align-justify\">Il permet d\u2019\u00eatre totalement dispens\u00e9 :<\/p>\n<ul>\n<li class=\"text-align-justify\">du paiement de la contribution des patentes (\u00e0 l\u2019exclusion de la contribution des licences), de l\u2019imp\u00f4t sur les transactions ou l\u2019imp\u00f4t qui viendrait s\u2019y substituer et de la CST sur les activit\u00e9s non salari\u00e9es.<\/li>\n<li class=\"text-align-justify\">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 class=\"text-align-justify\">Pour vous aider dans vos d\u00e9marches nous avons regroup\u00e9 pour vous les notions essentielles \u00e0 conna\u00eetre sur ce r\u00e9gime fiscal.<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-150x150.jpg\" alt=\"Focus sur\" width=\"100\" height=\"100\" \/><br \/>\nFocus sur&#8230;<\/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-3048 tpe \"><span class=\"entry-title rich-snippet-hidden\">Exemptions temporaires au r\u00e9gime fiscale simplifi\u00e9 des tr\u00e8s petites entreprises<\/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\">2025-02-10T23:40:02+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3048\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3048\" href=\"#collapse-1-3048\" 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\">Exemptions temporaires au r\u00e9gime fiscale simplifi\u00e9 des tr\u00e8s petites entreprises<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3048\" aria-labelledby=\"faq_1-3048\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Les personnes physiques cr\u00e9ant une entreprise nouvelle sont exempt\u00e9es de l\u2019imposition forfaitaire pour l\u2019ann\u00e9e civile de leur cr\u00e9ation et les deux ann\u00e9es suivantes. Le b\u00e9n\u00e9fice de l\u2019exemption est subordonn\u00e9 \u00e0 ce que ces personnes se soient d\u00e9clar\u00e9es dans les trois mois du d\u00e9but de leur activit\u00e9.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3052 tpe \"><span class=\"entry-title rich-snippet-hidden\">Exclusions du r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises<\/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\">2025-02-10T23:40:33+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3052\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3052\" href=\"#collapse-1-3052\" 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\">Exclusions du r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3052\" aria-labelledby=\"faq_1-3052\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Les personnes physiques se livrant exclusivement \u00e0 l\u2019activit\u00e9 de location de terrains et d\u2019immeubles en nu ou en meubl\u00e9 sont exclues du r\u00e9gime TPE.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3670 tpe \"><span class=\"entry-title rich-snippet-hidden\">Cons\u00e9quences d&rsquo;une variation du chiffre d&rsquo;affaires<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:18:58+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3670\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3670\" href=\"#collapse-1-3670\" 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\">Cons\u00e9quences d&rsquo;une variation du chiffre d&rsquo;affaires<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3670\" aria-labelledby=\"faq_1-3670\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p><b>En cas de d\u00e9passement des limites de chiffre d\u2019affaires du r\u00e9gime :<\/b><\/p>\n<p>L\u2019entrepreneur devra imp\u00e9rativement d\u00e9clarer son chiffre d\u2019affaires \u00e0 la DICP dans les 30 jours qui suivent le d\u00e9passement.<\/p>\n<p>L\u2019imposition forfaitaire de la tranche atteinte s\u2019appliquera \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier de l\u2019ann\u00e9e qui suit celle du d\u00e9passement.<\/p>\n<p>&nbsp;<\/p>\n<p><b>En cas de d\u00e9passement de la limite de 10 000 000 FCFP de chiffre d\u2019affaires : L<\/b>&lsquo;entrepreneur devra imp\u00e9rativement d\u00e9clarer son chiffre d\u2019affaires \u00e0 la DICP dans le mois qui suit le d\u00e9passement.<\/p>\n<p>Dans ce cas, l&rsquo;entrepreneur est soumis au r\u00e9gime fiscal de droit commun d\u00e8s l\u2019ann\u00e9e du d\u00e9passement.<\/p>\n<p>Pour appr\u00e9cier le d\u00e9passement de la limite, il faut tenir compte du seul chiffre d\u2019affaires correspondant \u00e0 l\u2019activit\u00e9 normale et courante de l\u2019entreprise, \u00e0 savoir les livraisons de biens et\/ou les prestations de services effectu\u00e9es au cours de la p\u00e9riode de r\u00e9f\u00e9rence.<\/p>\n<p>&nbsp;<\/p>\n<p><b>En cas de baisse du chiffre d\u2019affaires en dessous des limites de chiffre d\u2019affaires du r\u00e9gime :<\/b><\/p>\n<p>L\u2019entrepreneur devra imp\u00e9rativement d\u00e9clarer son chiffre d\u2019affaires \u00e0 la DICP avant le 31 mars de l\u2019ann\u00e9e suivante.<\/p>\n<p>L\u2019imposition forfaitaire correspondant \u00e0 la nouvelle tranche s\u2019appliquera \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier de l\u2019ann\u00e9e qui suit celle de la baisse du chiffre d\u2019affaires.<\/p>\n<p>A d\u00e9faut de d\u00e9claration dans les d\u00e9lais, le tarif forfaitaire de l\u2019ann\u00e9e pr\u00e9c\u00e9dente restera applicable l\u2019ann\u00e9e qui suit celle de la baisse du chiffre d\u2019affaires.<\/p>\n<p>&nbsp;<\/p>\n<p>La d\u00e9claration de d\u00e9passement ou d&rsquo;abaissement d&rsquo;un seuil doit se faire sur papier libre \u00e0 la Direction des imp\u00f4ts et des contributions publiques situ\u00e9e au 1er \u00e9tage de l\u2019immeuble administratif A1&amp;A2, 11 rue du commandant Destremau, ouvert\u00a0du lundi au vendredi de 7h30 \u00e0 12h30.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3674 tpe \"><span class=\"entry-title rich-snippet-hidden\">Contr\u00f4le et sanctions en cas de non respect du r\u00e9gime des TPE<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:20:03+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3674\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3674\" href=\"#collapse-1-3674\" 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\">Contr\u00f4le et sanctions en cas de non respect du r\u00e9gime des TPE<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3674\" aria-labelledby=\"faq_1-3674\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>&gt; Le\u00a0contr\u00f4le\u00a0de la\u00a0DICP\u00a0porte\u00a0sur\u00a0le respect des conditions\u00a0permettant\u00a0de\u00a0b\u00e9n\u00e9ficier\u00a0du\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0des\u00a0TPE.<br \/>\nIl\u00a0peut\u00a0concerner\u00a0les\u00a0trois\u00a0derni\u00e8res\u00a0ann\u00e9es\u00a0\u00e9coul\u00e9es\u00a0et\u00a0s\u2019adresse\u00a0\u00e0\u00a0l\u2019entreprise\u00a0qui\u00a0n\u2019est\u00a0pas\u00a0\u00e0\u00a0jour du\u00a0paiement\u00a0de\u00a0l\u2019imposition\u00a0forfaitaire\u00a0annuelle\u00a0ou\u00a0dont\u00a0il\u00a0appara\u00eet\u00a0que la nature\u00a0d\u2019activit\u00e9\u00a0ne\u00a0peut\u00a0la placer sous ce\u00a0r\u00e9gime\u00a0de\u00a0mani\u00e8re\u00a0durable,\u00a0ou\u00a0dont\u00a0il\u00a0est\u00a0d\u00e9montr\u00e9\u00a0qu\u2019elle\u00a0n\u2019a\u00a0pas\u00a0r\u00e9alis\u00e9\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0\u00e0\u00a05.000.000 F\u00a0CFP.<\/p>\n<p>&gt; Si le\u00a0contr\u00f4le\u00a0r\u00e9v\u00e8le\u00a0que le\u00a0chiffre\u00a0d\u2019affaires\u00a0de\u00a0l\u2019entreprise\u00a0est, en\u00a0r\u00e9alit\u00e9,\u00a0au-dessus\u00a0de la\u00a0limite\u00a0de 5.000.000 F\u00a0CFP, la contribution des\u00a0patentes,\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions, la contribution de\u00a0solidarit\u00e9\u00a0territoriale\u00a0et\u00a0\u00e9ventuellement\u00a0la\u00a0taxe\u00a0sur\u00a0la\u00a0valeur\u00a0ajout\u00e9e\u00a0sont\u00a0mis\u00a0\u00e0\u00a0la charge de\u00a0cette\u00a0entreprise<br \/>\nassortis\u00a0des\u00a0p\u00e9nalit\u00e9s\u00a0applicables, au\u00a0titre\u00a0des\u00a0ann\u00e9es\u00a0concern\u00e9es\u00a0par le\u00a0d\u00e9passement.<br \/>\nLes\u00a0imp\u00f4ts\u00a0rectifi\u00e9s\u00a0sont\u00a0dus\u00a0alors\u00a0m\u00eame\u00a0que\u00a0l\u2019entreprise\u00a0contr\u00f4l\u00e9e\u00a0aurait\u00a0pay\u00e9\u00a0l\u2019imposition\u00a0forfaitaire\u00a0annuelle\u00a0sur\u00a0les\u00a0ann\u00e9es\u00a0v\u00e9rifi\u00e9es.<br \/>\nLes\u00a0entreprises\u00a0relevant du\u00a0r\u00e9gime\u00a0des\u00a0TPE\u00a0ont\u00a0donc\u00a0tout\u00a0int\u00e9r\u00eat\u00a0\u00e0\u00a0informer\u00a0spontan\u00e9ment\u00a0la\u00a0DICP\u00a0en\u00a0cas\u00a0de\u00a0d\u00e9passement\u00a0de la\u00a0limite\u00a0de\u00a0chiffre\u00a0d\u2019affaires\u00a0de 5.000.000 F\u00a0CFP\u00a0et\u00a0dans\u00a0le\u00a0r\u00e9gime, en\u00a0cas\u00a0de\u00a0d\u00e9passement\u00a0du\u00a0seuil\u00a0de 2.000.000 de F\u00a0CFP.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3678 tpe \"><span class=\"entry-title rich-snippet-hidden\">Suis-je tenue aux obligations du r\u00e9gime de TVA ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:20:28+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3678\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3678\" href=\"#collapse-1-3678\" 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\">Suis-je tenue aux obligations du r\u00e9gime de TVA ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3678\" aria-labelledby=\"faq_1-3678\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Le r\u00e9gime des TPE est totalement d\u00e9connect\u00e9 du r\u00e9gime de la TVA et notamment de la franchise en base. Ainsi :<\/p>\n<ul>\n<li class=\"text-align-justify\">Les personnes r\u00e9alisant un chiffre d\u2019affaires inf\u00e9rieur ou \u00e9gal \u00e0 10\u00a0millions de F CFP sont de droit au r\u00e9gime de la franchise en base et n\u2019ont pas \u00e0 facturer la TVA \u00e0 leurs clients. Elles peuvent n\u00e9anmoins opter pour le r\u00e9gime r\u00e9el ;<\/li>\n<li class=\"text-align-justify\">Les personnes r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 10\u00a0millions de F CFP, hors exon\u00e9rations, sont soumis au r\u00e9gime r\u00e9el de la TVA, doivent la facturer \u00e0 leurs clients et la d\u00e9clarer aupr\u00e8s de la recette des imp\u00f4ts de la DICP.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3682 tpe \"><span class=\"entry-title rich-snippet-hidden\">Obligations comptables<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:22:57+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3682\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3682\" href=\"#collapse-1-3682\" 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\">Obligations comptables<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3682\" aria-labelledby=\"faq_1-3682\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Les personnes physiques soumises au r\u00e9gime des TPE sont tenues \u00e0 des obligations comptables simplifi\u00e9es qui consistent \u00e0 enregistrer l\u2019ensemble des recettes et des d\u00e9penses effectu\u00e9es au titre d\u2019un exercice, dans un livre chronologique des recettes et dans un registre des achats.<\/p>\n<p><img decoding=\"async\" class=\"lazyload wp-image-3685 size-full aligncenter\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/obligations-comptables.png\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/obligations-comptables.png\" alt=\"\" width=\"448\" height=\"131\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27448%27%20height%3D%27131%27%20viewBox%3D%270%200%20448%20131%27%3E%3Crect%20width%3D%27448%27%20height%3D%27131%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/obligations-comptables-200x58.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/obligations-comptables-300x88.png 300w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/obligations-comptables-400x117.png 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/obligations-comptables.png 448w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 448px) 100vw, 448px\" \/><\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3688 tpe \"><span class=\"entry-title rich-snippet-hidden\">A qui s\u2019adresse le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:23:52+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3688\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3688\" href=\"#collapse-1-3688\" 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\">A qui s\u2019adresse le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3688\" aria-labelledby=\"faq_1-3688\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><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<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3692 tpe \"><span class=\"entry-title rich-snippet-hidden\">Qu\u2019est ce que le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:24:23+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3692\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3692\" href=\"#collapse-1-3692\" 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\">Qu\u2019est ce que le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3692\" aria-labelledby=\"faq_1-3692\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises c\u2019est :<\/p>\n<ul>\n<li>Une imposition forfaitaire annuelle:\n<ul>\n<li>TPE 1: de 25 000 FCFP pour les personnes physiques r\u00e9alisant un CA\u00a0inf\u00e9rieur ou \u00e9gal \u00e0 2 millions de FCFP ;<\/li>\n<li>TPE 2: de 45 000 FCFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 2 et inf\u00e9rieur ou \u00e9gal \u00e0 5 millions de FCFP;<\/li>\n<li>TPE 3: de 110\u00a0000 FCFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 5\u00a0et inf\u00e9rieur ou \u00e9gal \u00e0 7,5 millions de FCFP;<\/li>\n<li>TPE 4: de 200 000 FCFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 7,5\u00a0et inf\u00e9rieur ou \u00e9gal \u00e0 10 millions de FCFP;<\/li>\n<\/ul>\n<\/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>sont assujetties \u00e0 la TVA, soit au r\u00e9gime de la franchise en base, soit au r\u00e9gime r\u00e9el ;<\/li>\n<li>r\u00e9alisent un chiffre d\u2019affaires selon les 4 tranches \u00e9nonc\u00e9es ci-dessus et\u00a0par 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 de la contribution des patentes (\u00e0 l\u2019exclusion de la contribution des licences), de l\u2019imp\u00f4t sur les transactions ou l\u2019imp\u00f4t qui viendrait s\u2019y substituer et de la CST sur les activit\u00e9s non salari\u00e9es.<\/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<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3696 tpe \"><span class=\"entry-title rich-snippet-hidden\">A quel moment et pourquoi le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises peut ne plus s\u2019appliquer ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:24:46+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3696\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3696\" href=\"#collapse-1-3696\" 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\">A quel moment et pourquoi le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises peut ne plus s\u2019appliquer ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3696\" aria-labelledby=\"faq_1-3696\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><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<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3700 tpe \"><span class=\"entry-title rich-snippet-hidden\">Comment b\u00e9n\u00e9ficier du r\u00e9gime des TPE ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:25:14+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3700\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3700\" href=\"#collapse-1-3700\" 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\">Comment b\u00e9n\u00e9ficier du r\u00e9gime des TPE ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3700\" aria-labelledby=\"faq_1-3700\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les personnes qui cr\u00e9ent une entreprise nouvelle doivent faire une estimation du chiffre d\u2019affaires qu\u2019elles vont r\u00e9aliser la premi\u00e8re ann\u00e9e sur le document d\u2019inscription \u00e0 leur activit\u00e9, renseign\u00e9 soit au CFE s\u2019il s\u2019agit d\u2019une activit\u00e9 commerciale, soit \u00e0 la DICP s\u2019il s\u2019agit d\u2019une activit\u00e9 non commerciale.<\/p>\n<p class=\"text-align-justify\">Si le chiffre d\u2019affaires estim\u00e9 est inf\u00e9rieur ou \u00e9gal \u00e0 2.000.000 F CFP ou \u00e0 5.000.000 F CFP la premi\u00e8re ann\u00e9e et sous certaines conditions peuvent b\u00e9n\u00e9ficier du r\u00e9gime.<\/p>\n<p class=\"text-align-justify\">Les entreprises nouvelles relevant du r\u00e9gime des TPE sont exon\u00e9r\u00e9es de l\u2019imposition forfaitaire annuelle de 25.000 F CFP ou 45.000 F CFP pour l\u2019ann\u00e9e civile de leur cr\u00e9ation et les deux ann\u00e9es suivantes.<\/p>\n<p class=\"text-align-justify\">Cependant, si elles d\u00e9passent durant cette p\u00e9riode d\u2019exon\u00e9ration le chiffre d\u2019affaires de 2.000.000 F CFP ou de 5.000.000 F CFP, elles sont imp\u00e9rativement tenues de d\u00e9clarer ce d\u00e9passement \u00e0 la DICP. En ce cas, soit elles deviennent redevables du forfait de 45 000 F CFP si le chiffre d\u2019affaires d\u00e9passe 2 millions de F CFP mais reste inf\u00e9rieur \u00e0 5 millions de F CFP, soit elles perdent le b\u00e9n\u00e9fice du r\u00e9gime des TPE sous certaines conditions.<\/p>\n<p class=\"text-align-justify\">Attention : Une inscription pour quelques mois, suivie d\u2019une cessation puis d\u2019une r\u00e9inscription ne donne pas lieu \u00e0 un remboursement du forfait d\u00fb.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3704 tpe \"><span class=\"entry-title rich-snippet-hidden\">Quels avantages procure le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:25:39+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3704\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3704\" href=\"#collapse-1-3704\" 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\">Quels avantages procure le r\u00e9gime simplifi\u00e9 des tr\u00e8s petites entreprises ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3704\" aria-labelledby=\"faq_1-3704\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><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\u00a0fonction\u00a0du\u00a0chiffre\u00a0d\u2019affaires\u00a0d\u00e9clar\u00e9, un\u00a0montant\u00a0de 25 000 F\u00a0CFP\u00a0ou\u00a0de 45 000 F\u00a0CFP\u00a0payable\u00a0\u00e0\u00a0la\u00a0paierie\u00a0de la\u00a0Polyn\u00e9sie\u00a0fran\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\u00a0affectant\u00a0la situation de\u00a0l\u2019entrepreneur\u00a0ou\u00a0son\u00a0activit\u00e9\u00a0doivent\u00a0continuer\u00a0d\u2019\u00eatre\u00a0d\u00e9clar\u00e9es\u00a0au Centre de\u00a0Formalit\u00e9s\u00a0des\u00a0Entreprises\u00a0(CFE) de la\u00a0CCISM\u00a0ou, pour les\u00a0activit\u00e9s\u00a0non\u00a0commerciales,\u00a0\u00e0\u00a0la Direction des\u00a0Imp\u00f4ts\u00a0et des Contributions\u00a0Publiques\u00a0(DICP) (changement\u00a0d\u2019activit\u00e9,\u00a0changement\u00a0d\u2019adresse,\u00a0nombre\u00a0de\u00a0salari\u00e9s, etc\u2026).<\/li>\n<li>De\u00a0m\u00eame,\u00a0une\u00a0demande\u00a0de\u00a0licence\u00a0doit\u00a0\u00eatre\u00a0formul\u00e9e\u00a0aupr\u00e8s\u00a0de la Direction\u00a0g\u00e9n\u00e9rales\u00a0des affaires\u00a0\u00e9conomiques\u00a0en\u00a0cas\u00a0de\u00a0vente\u00a0de\u00a0boissons.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3708 tpe \"><span class=\"entry-title rich-snippet-hidden\">Je d\u00e9passe le seuil de 10.000.000 Fcfp, quand et comment dois-je d\u00e9clarer ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:26:13+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3708\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3708\" href=\"#collapse-1-3708\" 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 d\u00e9passe le seuil de 10.000.000 Fcfp, quand et comment dois-je d\u00e9clarer ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3708\" aria-labelledby=\"faq_1-3708\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">En cas de d\u00e9passement de la limite de 10\u00a0000 000 F CFP de chiffre d\u2019affaires, l\u2019entrepreneur devra imp\u00e9rativement d\u00e9clarer son chiffre d\u2019affaires \u00e0 la DICP d\u00e8s le mois qui suit celui du d\u00e9passement.<\/p>\n<p class=\"text-align-justify\">Dans ce cas, les entreprises sont soumises au r\u00e9gime fiscal de droit commun \u00e0 partir du 1er janvier de l\u2019ann\u00e9e suivant celle du d\u00e9passement et sont redevables du paiement des imp\u00f4ts dont elles \u00e9taient dispens\u00e9es (contribution des patentes, imp\u00f4t sur les transactions, CST sur les activit\u00e9s non salari\u00e9es).<\/p>\n<p class=\"text-align-justify\">Pour appr\u00e9cier le d\u00e9passement de la limite, il faut tenir compte du seul chiffre d\u2019affaires correspondant \u00e0 l\u2019activit\u00e9 normale et courante de l\u2019entreprise, \u00e0 savoir les livraisons de biens et\/ou les prestations de service effectu\u00e9es au cours de la p\u00e9riode de r\u00e9f\u00e9rence.<\/p>\n<p class=\"text-align-justify\">La d\u00e9claration de d\u00e9passement de la limite de 10\u00a0000 000 F CFP de chiffre d\u2019affaire doit se faire en :<\/p>\n<ul>\n<li class=\"text-align-justify\">nous adressant un courrier \u00e0 l\u2019adresse suivante :<\/li>\n<\/ul>\n<p class=\"text-align-center\" style=\"text-align: center\">Direction des imp\u00f4ts et des contributions publiques<\/p>\n<p class=\"text-align-center\" style=\"text-align: center\">BP 80 \u2013 98713 Papeete<\/p>\n<ul>\n<li class=\"text-align-justify\">vous rendant directement \u00e0 nos guichets d\u2019accueil situ\u00e9s au 1er \u00e9tage du b\u00e2timent administratif, 11 rue du commandant Destremau.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Veuillez chaque fois pr\u00e9ciser :<\/p>\n<ul>\n<li class=\"text-align-justify\">votre num\u00e9ro T.A.H.I.T.I.<\/li>\n<li class=\"text-align-justify\">vos nom et pr\u00e9noms<\/li>\n<li class=\"text-align-justify\">vos coordonn\u00e9es pr\u00e9c\u00e9dentes et actuelles<\/li>\n<li class=\"text-align-justify\">l\u2019imp\u00f4t et la p\u00e9riode concern\u00e9s<\/li>\n<li class=\"text-align-justify\">le montant de votre chiffre d\u2019affaires<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3712 tpe \"><span class=\"entry-title rich-snippet-hidden\">Je d\u00e9passe le seuil de 2.000.000 Fcfp, de 5.000.000 Fcfp ou de 7.500.000 Fcfp quand et comment dois-je d\u00e9clarer ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:26:48+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3712\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3712\" href=\"#collapse-1-3712\" 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 d\u00e9passe le seuil de 2.000.000 Fcfp, de 5.000.000 Fcfp ou de 7.500.000 Fcfp quand et comment dois-je d\u00e9clarer ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3712\" aria-labelledby=\"faq_1-3712\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">En cas de d\u00e9passement des seuils de 2 000 000 F CFP, de 5\u00a0000 000 F CFP ou de 7\u00a0500 000 F CFP \u00a0de chiffre d\u2019affaires mais qu\u2019il reste inf\u00e9rieur \u00e0 10\u00a0000 000 F CFP, l\u2019entrepreneur devra imp\u00e9rativement d\u00e9clarer son chiffre d\u2019affaires \u00e0 la DICP d\u00e8s le mois qui suit celui du d\u00e9passement.<\/p>\n<p class=\"text-align-justify\">Dans ce cas, les entreprises sont soumises au r\u00e9gime fiscal:<\/p>\n<p class=\"text-align-justify\">&#8211; du TPE 2 et deviennent redevables du forfait annuel de 45 000 F CFP \u00e0 partir du 1er janvier de l\u2019ann\u00e9e suivant celle du d\u00e9passement du seuil de 5\u00a0000 000 F CFP<\/p>\n<p class=\"text-align-justify\">&#8211; du TPE 3\u00a0et deviennent redevables du forfait annuel de 110\u00a0000 F CFP \u00e0 partir du 1er janvier de l\u2019ann\u00e9e suivant celle du d\u00e9passement du seuil de 7\u00a0500 000 F CFP<\/p>\n<p class=\"text-align-justify\">&#8211; du TPE 4\u00a0et deviennent redevables du forfait annuel de 200 000 F CFP \u00e0 partir du 1er janvier de l\u2019ann\u00e9e suivant celle du d\u00e9passement du seuil de 10\u00a0000 000 F CFP<\/p>\n<p class=\"text-align-justify\">Pour appr\u00e9cier le d\u00e9passement de la limite, il faut tenir compte du seul chiffre d\u2019affaires correspondant \u00e0 l\u2019activit\u00e9 normale et courante de l\u2019entreprise, \u00e0 savoir les livraisons de biens et\/ou les prestations de service effectu\u00e9es au cours de la p\u00e9riode de r\u00e9f\u00e9rence.<\/p>\n<p class=\"text-align-justify\">La d\u00e9claration de d\u00e9passement de la limite de chiffre d\u2019affaires doit se faire en :<\/p>\n<ul>\n<li class=\"text-align-justify\">nous adressant un courrier \u00e0 l\u2019adresse suivante :<\/li>\n<\/ul>\n<p class=\"text-align-center\" style=\"text-align: center\">Direction des imp\u00f4ts et des contributions publiques<\/p>\n<p class=\"text-align-center\" style=\"text-align: center\">BP 80 \u2013 98713 Papeete<\/p>\n<ul>\n<li class=\"text-align-justify\">vous rendant directement \u00e0 nos guichets d\u2019accueil situ\u00e9s au 1er \u00e9tage du b\u00e2timent administratif, 11 rue du commandant Destremau.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Veuillez chaque fois pr\u00e9ciser :<\/p>\n<ul>\n<li class=\"text-align-justify\">votre num\u00e9ro T.A.H.I.T.I.<\/li>\n<li class=\"text-align-justify\">vos nom et pr\u00e9noms<\/li>\n<li class=\"text-align-justify\">vos coordonn\u00e9es pr\u00e9c\u00e9dentes et actuelles<\/li>\n<li class=\"text-align-justify\">l\u2019imp\u00f4t et la p\u00e9riode concern\u00e9s<\/li>\n<li class=\"text-align-justify\">le montant de votre chiffre d\u2019affaires<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3717 tpe \"><span class=\"entry-title rich-snippet-hidden\">Je r\u00e9alise un chiffre d\u2019affaires compris entre 2.000.000 Fcfp et 5.000.000 Fcfp, je suis au TPE 2<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:27:14+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3717\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3717\" href=\"#collapse-1-3717\" 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 2.000.000 Fcfp et 5.000.000 Fcfp, je suis au TPE 2<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3717\" aria-labelledby=\"faq_1-3717\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises 2 ou TPE 2 c\u2019est :<\/p>\n<ul>\n<li class=\"text-align-justify\">Une imposition forfaitaire annuelle de 45 000 F CFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur \u00e0 2 et inf\u00e9rieur ou \u00e9gal \u00e0 5 millions de F CFP ;<\/li>\n<li class=\"text-align-justify\">Des formalit\u00e9s administratives et fiscales ultra all\u00e9g\u00e9es.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Il concerne les personnes physiques r\u00e9alisant des activit\u00e9s commerciales ou non commerciales qui :<\/p>\n<ul>\n<li class=\"text-align-justify\">sont passibles de l\u2019imp\u00f4t sur les transactions ;<\/li>\n<li class=\"text-align-justify\">r\u00e9alisent un chiffre d\u2019affaires compris entre 2 000 000 F CFP et 5 000 000 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 class=\"text-align-justify\">Il permet d\u2019\u00eatre totalement dispens\u00e9 :<\/p>\n<ul>\n<li class=\"text-align-justify\">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 class=\"text-align-justify\">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 class=\"text-align-justify\">Il donne lieu \u00e0 l\u2019\u00e9mission d\u2019un avis d\u2019imposition d\u2019un montant forfaitaire de 45 000 F CFP payable \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">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 class=\"text-align-justify\"><strong>Attention :<\/strong><\/p>\n<ul>\n<li class=\"text-align-justify\">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 class=\"text-align-justify\">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 class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3722 tpe \"><span class=\"entry-title rich-snippet-hidden\">Je r\u00e9alise moins de 2.000.000 Fcfp de chiffre d\u2019affaires \u00e0 l\u2019ann\u00e9e, je suis au TPE 1<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:27:44+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3722\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3722\" href=\"#collapse-1-3722\" 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 moins de 2.000.000 Fcfp de chiffre d\u2019affaires \u00e0 l\u2019ann\u00e9e, je suis au TPE 1<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3722\" aria-labelledby=\"faq_1-3722\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Le r\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises 1 ou TPE 1 c\u2019est :<\/p>\n<ul>\n<li class=\"text-align-justify\">Une imposition forfaitaire annuelle de 25 000 F CFP pour les personnes physiques r\u00e9alisant un chiffre d\u2019affaires inf\u00e9rieur ou \u00e9gal \u00e0 2 millions de F CFP ;<\/li>\n<li class=\"text-align-justify\">Des formalit\u00e9s administratives et fiscales ultra all\u00e9g\u00e9es.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Il concerne les personnes physiques r\u00e9alisant des activit\u00e9s commerciales ou non commerciales qui :<\/p>\n<ul>\n<li class=\"text-align-justify\">sont passibles de l\u2019imp\u00f4t sur les transactions ;<\/li>\n<li class=\"text-align-justify\">r\u00e9alisent un chiffre d\u2019affaires inf\u00e9rieur ou \u00e9gal \u00e0 2 000 000 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 class=\"text-align-justify\">Il permet d\u2019\u00eatre totalement dispens\u00e9 :<\/p>\n<ul>\n<li class=\"text-align-justify\">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 class=\"text-align-justify\">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 class=\"text-align-justify\">Il donne lieu \u00e0 l\u2019\u00e9mission d\u2019un avis d\u2019imposition d\u2019un montant forfaitaire de 25 000 F CFP payable \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">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 class=\"text-align-justify\"><strong>Attention :<\/strong><\/p>\n<ul>\n<li class=\"text-align-justify\">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 class=\"text-align-justify\">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 class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3726 tpe \"><span class=\"entry-title rich-snippet-hidden\">Quels moyens de paiement utiliser \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:29:56+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3726\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3726\" href=\"#collapse-1-3726\" 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\">Quels moyens de paiement utiliser \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3726\" aria-labelledby=\"faq_1-3726\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Le r\u00e8glement de cet imp\u00f4t doit se faire aupr\u00e8s de la Paierie de la Polyn\u00e9sie fran\u00e7aise qui en assure le recouvrement.<\/p>\n<p class=\"text-align-justify\">Pour proc\u00e9der au paiement, plusieurs moyens vous sont propos\u00e9s :<\/p>\n<ul>\n<li class=\"text-align-justify\">en esp\u00e8ces, pour les sommes inf\u00e9rieures \u00e0 119.000 francs CFP ;<\/li>\n<li class=\"text-align-justify\">par ch\u00e8que bancaire \u00e0 l\u2019ordre de la Paierie de la Polyn\u00e9sie fran\u00e7aise joint au talon de l\u2019avis d\u2019imposition ;<\/li>\n<li class=\"text-align-justify\">par virement sur le compte IEOM n\u00b0 45189\/00003\/6J010000000\/94 sans omettre de pr\u00e9ciser les r\u00e9f\u00e9rences \u00e0 rappeler telles qu\u2019elles figurent sur votre avis d\u2019imposition.<\/li>\n<li class=\"text-align-justify\">par carte bancaire<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Le rappel des coordonn\u00e9es bancaires de la Paierie de la Polyn\u00e9sie figure au verso de l\u2019avis d\u2019imposition (avertissement ou r\u00f4le individuel).<\/p>\n<section class=\"col-md-9\">\n<div class=\"region region-content\">\n<article class=\"contextual-region faq full clearfix\" role=\"article\" data-history-node-id=\"668\" data-quickedit-entity-id=\"node\/668\" data-quickedit-entity-instance-id=\"0\">\n<div class=\"content\">\n<div class=\"field field--name-field-reponse field--type-text-long field--label-hidden field--item\" data-quickedit-field-id=\"node\/668\/field_reponse\/fr\/full\">\n<p class=\"text-align-justify\">La Paierie de la Polyn\u00e9sie fran\u00e7aise est ouverte au public de 7h \u00e0 12h du lundi au vendredi.<\/p>\n<p class=\"text-align-justify\">Vous pouvez la contacter via les coordonn\u00e9es ci-dessous :<\/p>\n<p class=\"text-align-center\" style=\"text-align: center\">Immeuble\u00a0\u00ab\u00a0R\u00e9sidence\u00a0Anne-Marie\u00a0Javouhey\u00a0\u00bb (apr\u00e8s\u00a0la\u00a0Clinique\u00a0Cardella)<br \/>\nBP 4497 &#8211; 98713 Papeete<br \/>\nStandard\u00a0: (689) 40 46.70.00 (puis taper 4) &#8211; Fax\u00a0: (689) 40 46.70.71<br \/>\nService\u00a0contentieux\u00a0(pour les\u00a0demandes\u00a0de\u00a0d\u00e9lais\u00a0de\u00a0paiement)\u00a0: 40.46.71.38 ou\u00a040.46.71.40<br \/>\nService\u00a0comptabilit\u00e9\u00a0(pour les\u00a0encaissements\u00a0ou\u00a0l\u2019envoi\u00a0de RIB)\u00a0: 40.46.71.39<br \/>\nCourriel\u00a0:\u00a0t161006@dgfip.finances.gouv.fr<\/p>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/section>\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-3\" style=\"--awb-margin-top:30px;\"><h2 style=\"display: flex; align-items: center; gap: 10px;\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Recouvrement.jpg\" alt=\"D\u00e9p\u00f4t et paiement de la d\u00e9claration\" width=\"100\" height=\"100\" \/><br \/>\nD\u00e9p\u00f4t et paiement de la d\u00e9claration<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-2 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-2 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-2 .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-2 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-2 .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-2 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-2 .panel-title a:hover,.fusion-accordian #accordian-2 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-2 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-2 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-2 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .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-2\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2714 impot-paierie \"><span class=\"entry-title rich-snippet-hidden\">O\u00f9 d\u00e9poser puis payer mon imp\u00f4t ?<\/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\">2025-09-10T01:47:22+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-2714\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-2714\" href=\"#collapse-2-2714\" 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\">O\u00f9 d\u00e9poser puis payer mon imp\u00f4t ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-2714\" aria-labelledby=\"faq_2-2714\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\"><strong>Attention :<\/strong>\u00a0il convient ici de diff\u00e9rencier le d\u00e9p\u00f4t de la d\u00e9claration du paiement de l\u2019imp\u00f4t.<\/p>\n<p class=\"text-align-justify\"><em><strong>D\u00e9p\u00f4t de la d\u00e9claration :<\/strong><\/em><\/p>\n<p class=\"text-align-justify\">Votre d\u00e9claration fiscale d\u00fbment renseign\u00e9e doit \u00eatre d\u00e9pos\u00e9e aupr\u00e8s de la Direction des imp\u00f4ts et des contributions publiques.<\/p>\n<p class=\"text-align-justify\">La DICP est situ\u00e9e au 1er \u00e9tage de l\u2019immeuble administratif A1&amp;A2, 11 rue du commandant Destremau.<\/p>\n<p class=\"text-align-justify\">R\u00e9ception sans rendez-vous, \u00e0 nos guichets : du lundi au vendredi de 7h30 \u00e0 12h30. Sur rendez-vous avec un contr\u00f4leur des imp\u00f4ts : jusqu&rsquo;\u00e0 14h30 du lundi au jeudi et 13h30 le vendredi. Vous pouvez la joindre par t\u00e9l\u00e9phone au 40 46 13 13.<\/p>\n<p class=\"text-align-justify\"><em><strong>Paiement de l\u2019imp\u00f4t :<\/strong><\/em><\/p>\n<p class=\"text-align-justify\">L\u2019avis d\u2019imposition, que vous recevrez par courrier postal apr\u00e8s le d\u00e9p\u00f4t de votre d\u00e9claration, doit \u00eatre r\u00e9gl\u00e9 aupr\u00e8s de la Paierie de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">La Paierie de la Polyn\u00e9sie fran\u00e7aise est situ\u00e9e dans l\u2019immeuble R\u00e9sidence Anne-Marie Javouhey (passage Cardella).<\/p>\n<p class=\"text-align-justify\">Elle est ouverte au public du lundi au vendredi de <span data-olk-copy-source=\"MessageBody\">7h \u00e0 12h.<\/span> Vous pouvez la joindre par t\u00e9l\u00e9phone au 40 46 70 00.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2718 demarches-courantes impot-paierie \"><span class=\"entry-title rich-snippet-hidden\">Quels moyens de paiement utiliser \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/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\">2025-09-10T06:09:52+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-2718\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-2718\" href=\"#collapse-2-2718\" 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\">Quels moyens de paiement utiliser \u00e0 la Paierie de la Polyn\u00e9sie fran\u00e7aise ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-2718\" aria-labelledby=\"faq_2-2718\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Le r\u00e8glement de cet imp\u00f4t doit se faire aupr\u00e8s de la Paierie de la Polyn\u00e9sie fran\u00e7aise qui en assure le recouvrement.<\/p>\n<p>Pour proc\u00e9der au paiement, plusieurs moyens vous sont propos\u00e9s :<\/p>\n<ul>\n<li>en esp\u00e8ces, pour les sommes inf\u00e9rieures \u00e0 119.000 francs CFP ;<\/li>\n<li>par ch\u00e8que bancaire \u00e0 l\u2019ordre de la Paierie de la Polyn\u00e9sie fran\u00e7aise joint au talon de l\u2019avis d\u2019imposition ;<\/li>\n<li>par virement sur le compte IEOM n\u00b0 45189\/00003\/6J010000000\/94 sans omettre de pr\u00e9ciser les r\u00e9f\u00e9rences \u00e0 rappeler telles qu\u2019elles figurent sur votre avis d\u2019imposition.<\/li>\n<li>par carte bancaire<\/li>\n<\/ul>\n<p>Le rappel des coordonn\u00e9es bancaires de la Paierie de la Polyn\u00e9sie figure au verso de l\u2019avis d\u2019imposition (avertissement ou r\u00f4le individuel).<\/p>\n<p>La Paierie de la Polyn\u00e9sie fran\u00e7aise est ouverte au public du lundi au vendredi de 7h \u00e0 12h.<\/p>\n<p>Vous pouvez la contacter via les coordonn\u00e9es ci-dessous :<\/p>\n<p>Immeuble\u00a0\u00ab\u00a0R\u00e9sidence\u00a0Anne-Marie\u00a0Javouhey\u00a0\u00bb (apr\u00e8s\u00a0la\u00a0Clinique\u00a0Cardella)<br \/>\nBP 4497 &#8211; 98713 Papeete<br \/>\nStandard\u00a0: (689) 40 46.70.00 (puis taper 4) &#8211; Fax\u00a0: (689) 40 46.70.71<br \/>\nService\u00a0contentieux\u00a0(pour les\u00a0demandes\u00a0de\u00a0d\u00e9lais\u00a0de\u00a0paiement)\u00a0: 40.46.71.38 ou\u00a040.46.71.40<br \/>\nService\u00a0comptabilit\u00e9\u00a0(pour les\u00a0encaissements\u00a0ou\u00a0l\u2019envoi\u00a0de RIB)\u00a0: 40.46.71.39<br \/>\nCourriel\u00a0:\u00a0t161006@dgfip.finances.gouv.fr<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 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-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 class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Reglementation-fiscale.jpg\" alt=\"Texte de r\u00e9f\u00e9rence\" width=\"100\" height=\"100\" \/><br \/>\nTexte de r\u00e9f\u00e9rence<\/h2>\n<\/div><div class=\"fusion-text fusion-text-5\"><p>91. R\u00e9gime fiscal simplifi\u00e9 des tr\u00e8s petites entreprises<\/p>\n<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:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=581595\"><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 le Code des imp\u00f4ts<\/span><\/a><\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 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><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":98,"featured_media":0,"parent":2896,"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-3045","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3045","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=3045"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3045\/revisions"}],"predecessor-version":[{"id":3056,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3045\/revisions\/3056"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2896"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}