{"version":"1.0","provider_name":"Wired","provider_url":"https:\/\/www.wiredcpa.com\/fr\/","author_name":"vincent beguin","author_url":"https:\/\/www.wiredcpa.com\/fr\/author\/vincentbeguin\/","title":"Auteur-Interpr\u00e8te - D\u00e9termination du seuil de TVA - Wired","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"wrpyN4oJHH\"><a href=\"https:\/\/www.wiredcpa.com\/fr\/auteur-interprete-determination-du-seuil-de-tva\/\">Auteur-Interpr\u00e8te &#8211; D\u00e9termination du seuil de TVA<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.wiredcpa.com\/fr\/auteur-interprete-determination-du-seuil-de-tva\/embed\/#?secret=wrpyN4oJHH\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Auteur-Interpr\u00e8te &#8211; D\u00e9termination du seuil de TVA\u00a0\u00bb &#8212; Wired\" data-secret=\"wrpyN4oJHH\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";var e=!1,o=!1;if(l.querySelector)if(d.addEventListener)e=!0;if(d.wp=d.wp||{},!d.wp.receiveEmbedMessage)if(d.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var r,a,i,s=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),c=0;c<n.length;c++)n[c].style.display=\"none\";for(c=0;c<s.length;c++)if(r=s[c],e.source===r.contentWindow){if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(i=parseInt(t.value,10)))i=1e3;else if(~~i<200)i=200;r.height=i}if(\"link\"===t.message)if(a=l.createElement(\"a\"),i=l.createElement(\"a\"),a.href=r.getAttribute(\"src\"),i.href=t.value,o.test(i.protocol))if(i.host===a.host)if(l.activeElement===r)d.top.location.href=t.value}}},e)d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",t,!1),d.addEventListener(\"load\",t,!1);function t(){if(!o){o=!0;for(var e,t,r,a=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),i=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),s=l.querySelectorAll(\"iframe.wp-embedded-content\"),n=0;n<s.length;n++){if(!(r=(t=s[n]).getAttribute(\"data-secret\")))r=Math.random().toString(36).substr(2,10),t.src+=\"#?secret=\"+r,t.setAttribute(\"data-secret\",r);if(a||i)(e=t.cloneNode(!0)).removeAttribute(\"security\"),t.parentNode.replaceChild(e,t);t.contentWindow.postMessage({message:\"ready\",secret:r},\"*\")}}}}(window,document);\n<\/script>\n","description":"Pour les auteurs interpr\u00e8tes qui per\u00e7oivent\u00a0: Des droits d\u2019auteurs (auteur), Et des droits voisins (interpr\u00e8te), &nbsp; Comment d\u00e9terminer si le seuil d\u2019assujettissement \u00e0 la TVA est atteint\u00a0? &nbsp; Quel que soit le mode d\u2019imposition fiscale retenu pour l\u2019imposition des droits d\u2019auteurs (traitements et salaires ou b\u00e9n\u00e9fices non commerciaux), le chiffre d\u2019affaires brut hors taxes d\u2019un auteur-interpr\u00e8te est d\u00e9termin\u00e9 comme suit\u00a0: &nbsp; Chiffre d\u2019affaires brut HT = Droits d\u2019auteur non soumis \u00e0 la retenue de TVA + Droits d\u2019auteurs soumis \u00e0 la retenue de TVA + Royalties &nbsp; Si le chiffre d\u2019affaires brut HT &lt; seuil\u00a0: Franchise de TVA &nbsp; Si le chiffre d\u2019affaires brut HT &gt; seuil\u00a0: Redevable de la TVA \u00c9mission de notes d\u2019auteur et de notes de d\u00e9bit avec TVA \u00c9tablissement de d\u00e9clarations de TVA &nbsp; &nbsp; Rappel des seuils : &#8211; si 44 500 \u20ac &lt; DA + R &lt; 54 700 \u20ac imposable \u00e0 la TVA au 01\/01\/N+1 &#8211; si DA+R &gt; 54 700 \u20ac imposable au 1er jour de d\u00e9passement &nbsp;","thumbnail_url":"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png","thumbnail_width":2363,"thumbnail_height":708}