{"id":2652,"date":"2026-07-01T19:53:53","date_gmt":"2026-07-01T17:53:53","guid":{"rendered":"https:\/\/www.auditia.ma\/simulateur-ras\/"},"modified":"2026-07-01T19:53:53","modified_gmt":"2026-07-01T17:53:53","slug":"simulateur-ras","status":"publish","type":"page","link":"https:\/\/www.auditia.ma\/en\/simulateur-ras\/","title":{"rendered":"Simulateur RAS"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2652\" class=\"elementor elementor-2652\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-079d37b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"079d37b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-370a914\" data-id=\"370a914\" 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 #simu-ras .q-label{font-size:12px;font-weight:700;letter-spacing:.6px;text-transform:uppercase;color:var(--accent-2);margin-bottom:6px}\n  #simu-ras .q-title{font-size:19px;font-weight:800;color:var(--ink);letter-spacing:-.2px;margin-bottom:4px}\n  #simu-ras .q-help{font-size:13.5px;color:var(--muted);margin-bottom:18px}\n\n  \n  #simu-ras .scope{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-bottom:16px}\n  #simu-ras .scope-card{background:var(--tva-tint);border:1px solid var(--line);border-radius:12px;padding:14px 16px}\n  #simu-ras .scope-card h4{font-size:13.5px;font-weight:800;color:var(--brand);margin-bottom:5px;line-height:1.35}\n  #simu-ras .scope-card p{font-size:12.5px;color:var(--muted);line-height:1.5}\n  #simu-ras .thresholds{display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin-bottom:18px}\n  #simu-ras .th{background:var(--brand);border-radius:12px;padding:14px 10px;text-align:center;color:#fff}\n  #simu-ras .th 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.restart{margin-top:22px;width:100%;background:var(--brand);color:#fff;border:none;\n    font-family:inherit;font-size:15px;font-weight:700;padding:15px;border-radius:12px;cursor:pointer;\n    transition:.18s;display:flex;align-items:center;justify-content:center;gap:8px;}\n  #simu-ras .restart:hover{background:var(--brand-2)}\n  #simu-ras .restart:focus-visible{outline:3px solid rgba(23,182,167,.45);outline-offset:2px}\n\n  \n  #simu-ras .disclaimer{font-size:12px;color:var(--muted);line-height:1.55;margin-top:16px;\n    background:#fff;border:1px dashed var(--line);border-radius:12px;padding:14px 16px;}\n  #simu-ras .disclaimer b{color:var(--brand)}\n  #simu-ras .foot{text-align:center;margin-top:22px;font-size:12px;color:var(--muted)}\n  #simu-ras .foot b{color:var(--brand)} #simu-ras .foot span{color:var(--accent)}\n\n  @media (max-width:520px){\n    #simu-ras .card-head h1{font-size:20px}\n    #simu-ras .progress{padding:16px 18px 2px;gap:5px}\n    #simu-ras .step-dot .lbl{display:none}\n    #simu-ras .step, #simu-ras .result, #simu-ras .card-head{padding-left:20px;padding-right:20px}\n    #simu-ras .detail-row{flex-direction:column;gap:2px}\n    #simu-ras .detail-row .k{width:auto}\n  }\n  @media (prefers-reduced-motion:reduce){#simu-ras *{animation:none!important;transition:none!important}}\n<\/style>\n<div id=\"simu-ras\" class=\"simu-ras-embed\">\n<div class=\"wrap\">\n\n\n  <div class=\"card\">\n    <div class=\"card-head\">\n      <div class=\"eyebrow\">Retenue \u00e0 la source<\/div>\n      <h1>Prestations de services&nbsp;: suis-je concern\u00e9 par la RAS sur le montant HT, la RAS sur la TVA, ou les deux&nbsp;?<\/h1>\n      <p>R\u00e9pondez \u00e0 quelques questions sur votre prestation. Le simulateur vous indique les retenues susceptibles de s'appliquer.<\/p>\n    <\/div>\n\n    <!-- Progress -->\n    <div class=\"progress\" id=\"progress\">\n      <div class=\"step-dot active\" data-s=\"0\"><span class=\"num\">1<\/span><span class=\"lbl\">Profil<\/span><\/div>\n      <div class=\"bar\"><i id=\"bar0\"><\/i><\/div>\n      <div class=\"step-dot\" data-s=\"1\"><span class=\"num\">2<\/span><span class=\"lbl\">Prestataire<\/span><\/div>\n      <div class=\"bar\"><i id=\"barP\"><\/i><\/div>\n      <div class=\"step-dot\" data-s=\"2\"><span class=\"num\">3<\/span><span class=\"lbl\">Nature<\/span><\/div>\n      <div class=\"bar\"><i id=\"bar1\"><\/i><\/div>\n      <div class=\"step-dot\" data-s=\"3\"><span class=\"num\">4<\/span><span class=\"lbl\">Pr\u00e9cision<\/span><\/div>\n      <div class=\"bar\"><i id=\"bar2\"><\/i><\/div>\n      <div class=\"step-dot\" data-s=\"4\"><span class=\"num\">5<\/span><span class=\"lbl\">R\u00e9sultat<\/span><\/div>\n    <\/div>\n\n    <!-- STEP 0 : Profil du client (champ d'application) -->\n    <div class=\"step show\" id=\"step_profil\">\n      <div class=\"q-label\">\u00c9tape 1 \/ 3 \u2014 Champ d'application<\/div>\n      <div class=\"q-title\">Qui verse la r\u00e9mun\u00e9ration (le client&nbsp;\/&nbsp;d\u00e9biteur)&nbsp;?<\/div>\n      <div class=\"q-help\">La retenue \u00e0 la source est op\u00e9r\u00e9e par le client qui paie la prestation. V\u00e9rifiez d'abord s'il entre dans le champ d'application.<\/div>\n\n      <div class=\"scope\">\n        <div class=\"scope-card\">\n          <h4>Entit\u00e9 1 \u2014 \u00c9tat, \u00e9tablissements publics et leurs filiales, \u00e9tablissements de cr\u00e9dit et assurances<\/h4>\n          <p>Sans condition de seuil de CA. Assujettis d\u00e8s le 1<sup>er<\/sup> juillet 2026.<\/p>\n        <\/div>\n        <div class=\"scope-card\">\n          <h4>Entit\u00e9 2 \u2014 Entreprises priv\u00e9es<\/h4>\n          <p>Selon un seuil de chiffre d'affaires HT progressif (ci-dessous).<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"thresholds\">\n        <div class=\"th\"><b>500 M DH<\/b><small>CA HT \u00b7 1\u1d49\u02b3 juillet 2026<\/small><\/div>\n        <div class=\"th\"><b>350 M DH<\/b><small>CA HT \u00b7 1\u1d49\u02b3 juillet 2027<\/small><\/div>\n        <div class=\"th\"><b>200 M DH<\/b><small>CA HT \u00b7 1\u1d49\u02b3 juillet 2028<\/small><\/div>\n      <\/div>\n\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"pickProfil('entite1')\">\n          <span class=\"ic p\"><svg viewbox=\"0 0 24 24\"><path d=\"M3 21h18M5 21V9l7-5 7 5v12M9 21v-6h6v6\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>\u00c9tat, public, cr\u00e9dit ou assurance<\/b><small>Assujetti sans condition de seuil.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"pickProfil('prive_oui')\">\n          <span class=\"ic g\"><svg viewbox=\"0 0 24 24\"><path d=\"M4 12h15M13 6l6 6-6 6\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Entreprise priv\u00e9e au-dessus du seuil<\/b><small>CA HT \u2265 seuil applicable \u00e0 la date en vigueur.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"pickProfil('prive_non')\">\n          <span class=\"ic o\"><svg viewbox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"8.5\"\/><path d=\"M6 6l12 12\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Entreprise priv\u00e9e sous le seuil<\/b><small>CA HT inf\u00e9rieur au seuil applicable.<\/small><\/span>\n        <\/button>\n      <\/div>\n    <\/div>\n\n    <!-- STEP : Statut du prestataire -->\n    <div class=\"step\" id=\"step_prestataire\">\n      <div class=\"q-label\">\u00c9tape 2 \/ 4 \u2014 Statut du prestataire<\/div>\n      <div class=\"q-title\">Le prestataire est-il une personne physique ou une personne morale&nbsp;?<\/div>\n      <div class=\"q-help\">Pour une personne physique dont les revenus sont d\u00e9termin\u00e9s selon le RNR ou le RNS, la retenue sur le montant HT des prestations intellectuelles est port\u00e9e \u00e0 10 % (au lieu de 5 %).<\/div>\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"pickPrestataire('morale')\">\n          <span class=\"ic p\"><svg viewbox=\"0 0 24 24\"><path d=\"M4 21V5a1 1 0 0 1 1-1h9a1 1 0 0 1 1 1v16M15 9h4a1 1 0 0 1 1 1v11M8 8h3M8 12h3M8 16h3\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Personne morale<\/b><small>Soci\u00e9t\u00e9 soumise \u00e0 l'IS ou \u00e0 l'IR (SARL, SA, SAS\u2026). Retenue de 5 % sur le HT.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"pickPrestataire('physique')\">\n          <span class=\"ic g\"><svg viewbox=\"0 0 24 24\"><circle cx=\"12\" cy=\"8\" r=\"4\"\/><path d=\"M4 21a8 8 0 0 1 16 0\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Personne physique (RNR \/ RNS)<\/b><small>Prestataire dont les revenus rel\u00e8vent du RNR ou du RNS. Retenue de 10 % sur le HT.<\/small><\/span>\n        <\/button>\n      <\/div>\n      <button class=\"back\" onclick=\"gotoProfil()\">\u2190 Revenir au champ d'application<\/button>\n    <\/div>\n\n    <!-- STEP 1 -->\n    <div class=\"step\" id=\"step0\">\n      <div class=\"q-label\">\u00c9tape 3 \/ 4 \u2014 Question 1 \/ 2<\/div>\n      <div class=\"q-title\">Quelle est la nature de votre prestation&nbsp;?<\/div>\n      <div class=\"q-help\">Choisissez la famille qui correspond le mieux \u00e0 l'activit\u00e9 factur\u00e9e.<\/div>\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"pick(0,'intello')\">\n          <span class=\"ic g\"><svg viewbox=\"0 0 24 24\"><path d=\"M9 3a2.5 2.5 0 0 0-2.5 2.5A2.5 2.5 0 0 0 4 8a2.5 2.5 0 0 0 1 2 2.5 2.5 0 0 0 0 4 2.5 2.5 0 0 0 2 4 2 2 0 0 0 3-1.5V4.5A1.5 1.5 0 0 0 9 3Z\"\/><path d=\"M15 3a2.5 2.5 0 0 1 2.5 2.5A2.5 2.5 0 0 1 20 8a2.5 2.5 0 0 1-1 2 2.5 2.5 0 0 1 0 4 2.5 2.5 0 0 1-2 4 2 2 0 0 1-3-1.5V4.5A1.5 1.5 0 0 1 15 3Z\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Prestation intellectuelle<\/b><small>Conseil, audit, expertise, formation, informatique, \u00e9tudes, R&amp;D, archivage\u2026<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"pick(0,'materiel')\">\n          <span class=\"ic\"><svg viewbox=\"0 0 24 24\"><path d=\"M14.7 6.3a4 4 0 0 1-5.4 5.4L4 17v3h3l5.3-5.3a4 4 0 0 1 5.4-5.4l-2.6 2.6-2.4-.4-.4-2.4Z\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Prestation mat\u00e9rielle<\/b><small>Nettoyage, gardiennage, transport, maintenance d'\u00e9quipements, manutention, reprographie\u2026<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"pick(0,'nuance')\">\n          <span class=\"ic o\"><svg viewbox=\"0 0 24 24\"><path d=\"M12 3v18M7 21h10M12 5l-6 2 6 2 6-2ZM6 7l-2.5 6a2.5 2.5 0 0 0 5 0ZM18 7l-2.5 6a2.5 2.5 0 0 0 5 0Z\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Cas particulier<\/b><small>Location de mat\u00e9riel, publicit\u00e9, brevets &amp; marques, profession r\u00e9glement\u00e9e, int\u00e9rim\u2026<\/small><\/span>\n        <\/button>\n      <\/div>\n      <button class=\"back\" onclick=\"gotoProfil()\">\u2190 Revenir au champ d'application<\/button>\n    <\/div>\n\n    <!-- STEP 2 : intellectuel -->\n    <div class=\"step\" id=\"step1_intello\">\n      <div class=\"q-label\">\u00c9tape 3 \/ 4 \u2014 Question 2 \/ 2<\/div>\n      <div class=\"q-title\">Le prestataire facture-t-il de la TVA&nbsp;?<\/div>\n      <div class=\"q-help\">Une prestation exon\u00e9r\u00e9e ou hors champ de TVA ne peut pas supporter de retenue de TVA.<\/div>\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"finish('both')\">\n          <span class=\"ic g\"><svg viewbox=\"0 0 24 24\"><path d=\"M4 12.5 9 17.5 20 6.5\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Oui, avec TVA<\/b><small>Prestation soumise \u00e0 la TVA (cas le plus courant).<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"finish('ht_only')\">\n          <span class=\"ic\"><svg viewbox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"8.5\"\/><path d=\"M6 6l12 12\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Non, sans TVA<\/b><small>Prestation exon\u00e9r\u00e9e ou hors champ de la TVA.<\/small><\/span>\n        <\/button>\n      <\/div>\n      <button class=\"back\" onclick=\"goto(0)\">\u2190 Revenir \u00e0 la question pr\u00e9c\u00e9dente<\/button>\n    <\/div>\n\n    <!-- STEP 2 : materiel -->\n    <div class=\"step\" id=\"step1_materiel\">\n      <div class=\"q-label\">\u00c9tape 3 \/ 4 \u2014 Question 2 \/ 2<\/div>\n      <div class=\"q-title\">Cette prestation est-elle soumise \u00e0 la TVA&nbsp;?<\/div>\n      <div class=\"q-help\">La plupart des prestations mat\u00e9rielles figurent dans la liste des services dont la TVA est retenue (art. 117-V).<\/div>\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"finish('tva_only')\">\n          <span class=\"ic\"><svg viewbox=\"0 0 24 24\"><path d=\"M4 12.5 9 17.5 20 6.5\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Oui, avec TVA<\/b><small>Nettoyage, transport, maintenance, manutention\u2026<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"finish('none')\">\n          <span class=\"ic\"><svg viewbox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"8.5\"\/><path d=\"M6 6l12 12\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Non, sans TVA<\/b><small>Op\u00e9ration exon\u00e9r\u00e9e ou hors champ de la TVA.<\/small><\/span>\n        <\/button>\n      <\/div>\n      <button class=\"back\" onclick=\"goto(0)\">\u2190 Revenir \u00e0 la question pr\u00e9c\u00e9dente<\/button>\n    <\/div>\n\n    <!-- STEP 2 : nuance -->\n    <div class=\"step\" id=\"step1_nuance\">\n      <div class=\"q-label\">\u00c9tape 3 \/ 4 \u2014 Question 2 \/ 2<\/div>\n      <div class=\"q-title\">De quel cas particulier s'agit-il&nbsp;?<\/div>\n      <div class=\"q-help\">Ces situations demandent une qualification au cas par cas.<\/div>\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"finish('reglementee')\">\n          <span class=\"ic p\"><svg viewbox=\"0 0 24 24\"><path d=\"M12 3v18M7 21h10M12 5l-6 2 6 2 6-2ZM6 7l-2.5 6a2.5 2.5 0 0 0 5 0ZM18 7l-2.5 6a2.5 2.5 0 0 0 5 0Z\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Profession r\u00e9glement\u00e9e<\/b><small>Avocat, notaire, architecte, expert, ing\u00e9nieur-conseil\u2026<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"finish('location_mat')\">\n          <span class=\"ic p\"><svg viewbox=\"0 0 24 24\"><path d=\"M21 8 12 3 3 8v8l9 5 9-5Z\"\/><path d=\"M3 8l9 5 9-5M12 13v8\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Location de mat\u00e9riel \/ v\u00e9hicules<\/b><small>Location sans option d'achat de biens meubles.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"finish('immateriel')\">\n          <span class=\"ic p\"><svg viewbox=\"0 0 24 24\"><path d=\"M3 10v4h3l7 4V6L6 10Z\"\/><path d=\"M16 8a5 5 0 0 1 0 8\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Publicit\u00e9, brevets, marques<\/b><small>Achat d'espaces, cessions\/concessions de droits.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"finish('interim')\">\n          <span class=\"ic p\"><svg viewbox=\"0 0 24 24\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><path d=\"M3 20a6 6 0 0 1 12 0M16 5.5a3 3 0 0 1 0 5M17 20a6 6 0 0 0-2-4.5\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Mise \u00e0 disposition de personnel<\/b><small>Int\u00e9rim, emploi de ressources humaines.<\/small><\/span>\n        <\/button>\n      <\/div>\n      <button class=\"back\" onclick=\"goto(0)\">\u2190 Revenir \u00e0 la question pr\u00e9c\u00e9dente<\/button>\n    <\/div>\n\n    <!-- STEP EXCLUSIONS : filtre RAS TVA -->\n    <div class=\"step\" id=\"step_excl\">\n      <div class=\"q-label\">V\u00e9rification \u2014 exclusions de la RAS TVA<\/div>\n      <div class=\"q-title\">L'op\u00e9ration rel\u00e8ve-t-elle d'un cas exclu de la retenue de TVA&nbsp;?<\/div>\n      <div class=\"q-help\">Certaines op\u00e9rations sont express\u00e9ment exclues de la retenue \u00e0 la source en mati\u00e8re de TVA, m\u00eame lorsqu'elles sont soumises \u00e0 la TVA.<\/div>\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"applyExcl('assur')\">\n          <span class=\"ic\"><svg viewbox=\"0 0 24 24\"><path d=\"M6 3h8l4 4v14H6Z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>D\u00e9marcheur \/ courtier d'assurances<\/b><small>Prestations rendues par tout agent d\u00e9marcheur ou courtier d'assurances.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"applyExcl('seuil')\">\n          <span class=\"ic\"><svg viewbox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"8.5\"\/><path d=\"M12 7v10M9.5 9.5a2.5 2 0 0 1 5 0c0 2.5-5 1.5-5 4a2.5 2 0 0 0 5 0\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Sous le seuil (5 000 \/ 50 000 DH)<\/b><small>Prestation \u2264 5 000 DH, dans la limite de 50 000 DH par mois.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"applyExcl('none')\">\n          <span class=\"ic g\"><svg viewbox=\"0 0 24 24\"><path d=\"M4 12h15M13 6l6 6-6 6\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Aucune de ces situations<\/b><small>L'op\u00e9ration n'entre dans aucun cas d'exclusion ci-dessus.<\/small><\/span>\n        <\/button>\n      <\/div>\n      <button class=\"back\" onclick=\"goto(0)\">\u2190 Revenir au d\u00e9but<\/button>\n    <\/div>\n\n    <!-- STEP EXCLUSIONS (cas particuliers) : seuil uniquement -->\n    <div class=\"step\" id=\"step_excl_seuil\">\n      <div class=\"q-label\">V\u00e9rification \u2014 seuil de la RAS<\/div>\n      <div class=\"q-title\">Quel est le montant de la prestation&nbsp;?<\/div>\n      <div class=\"q-help\">En dessous du seuil, l'op\u00e9ration est exclue de la retenue \u00e0 la source, m\u00eame lorsqu'elle est soumise \u00e0 la TVA.<\/div>\n      <div class=\"options\">\n        <button class=\"opt\" onclick=\"applyExcl('seuil')\">\n          <span class=\"ic\"><svg viewbox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"8.5\"\/><path d=\"M12 7v10M9.5 9.5a2.5 2 0 0 1 5 0c0 2.5-5 1.5-5 4a2.5 2 0 0 0 5 0\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Sous le seuil (5 000 \/ 50 000 DH)<\/b><small>Prestation \u2264 5 000 DH, dans la limite de 50 000 DH par mois.<\/small><\/span>\n        <\/button>\n        <button class=\"opt\" onclick=\"applyExcl('none')\">\n          <span class=\"ic g\"><svg viewbox=\"0 0 24 24\"><path d=\"M4 12h15M13 6l6 6-6 6\"\/><\/svg><\/span>\n          <span class=\"txt\"><b>Montant sup\u00e9rieur \u00e0 5 000 \/ 50 000 DH<\/b><small>Prestation &gt; 5 000 DH, ou cumul &gt; 50 000 DH par mois.<\/small><\/span>\n        <\/button>\n      <\/div>\n      <button class=\"back\" onclick=\"goto(0)\">\u2190 Revenir au d\u00e9but<\/button>\n    <\/div>\n\n    <!-- RESULT -->\n    <div class=\"result\" id=\"result\"><\/div>\n  <\/div>\n<\/div>\n<\/div>\n<script>\n(function(){\n  \"use strict\";\n  var bar0=document.getElementById('bar0'),barP=document.getElementById('barP'),bar1=document.getElementById('bar1'),bar2=document.getElementById('bar2');\n  var dots=[].slice.call(document.querySelectorAll('.step-dot'));\n  var debiteurStatut=null; \/\/ statut du client\/d\u00e9biteur au regard du champ d'application\n  var prestataireStatut=null; \/\/ 'physique' (RNR\/RNS -> 10%) ou 'morale' (5%)\n\n  var VERDICTS={\n    hors_champ:{\n      cls:'v-none', color:'var(--muted)', tint:'#F0F3F7',\n      title:'Pas de retenue \u00e0 la source',\n      sub:'Le client (d\u00e9biteur) est une entreprise priv\u00e9e dont le chiffre d\\'affaires HT n\\'atteint pas encore le seuil applicable. Il n\\'est donc pas tenu d\\'op\u00e9rer la retenue \u00e0 la source, quelle que soit la nature de la prestation.',\n      badges:[['b-none','RAS','non applicable']],\n      rows:[\n        ['RAS 5 % HT','Non applicable : le client est hors du champ d\\'application.'],\n        ['RAS TVA','Non applicable : le client est hors du champ d\\'application.'],\n        ['Seuils','500 M DH (d\u00e8s 2026) \u00b7 350 M DH (d\u00e8s 2027) \u00b7 200 M DH (d\u00e8s 2028), CA HT.']\n      ],\n      notes:[\n        ['warn','Ce statut \u00e9volue avec le chiffre d\\'affaires : d\u00e8s que le seuil applicable est franchi, le client devient redevable de la RAS. Refaites alors le test pour qualifier la prestation.']\n      ]\n    },\n    both:{\n      cls:'v-both', color:'var(--both)', tint:'var(--both-tint)',\n      title:'Les DEUX retenues s\\'appliquent',\n      sub:'Prestation intellectuelle soumise \u00e0 la TVA : la facture supporte \u00e0 la fois la retenue de TVA et la retenue de 5 % sur le montant HT.',\n      badges:[['b-ht','RAS 5 % HT','5 %'],['b-tva','RAS TVA','75 % \/ 100 %']],\n      rows:[\n        ['RAS 5 % HT','<b>5 %<\/b> du montant brut hors taxes, au titre de l\\'IS ou de l\\'IR (imputable).'],\n        ['RAS TVA','<b>75 %<\/b> de la TVA avec attestation de r\u00e9gularit\u00e9 fiscale, <b>100 %<\/b> \u00e0 d\u00e9faut.'],\n        ['R\u00e9f\u00e9rences','Art. 15 bis \/ 45 bis-I (RAS HT) &nbsp;\u00b7&nbsp; Art. 117-V (RAS TVA) du CGI']\n      ],\n      notes:[\n        ['ht','Le montant retenu (5 %) n\\'est pas perdu : il s\\'impute sur l\\'imp\u00f4t d\u00fb par le prestataire.'],\n        ['','Isolez bien les deux retenues sur la facture : elles ont des assiettes diff\u00e9rentes (HT d\\'un c\u00f4t\u00e9, TVA de l\\'autre).']\n      ]\n    },\n    ht_only:{\n      cls:'v-ht', color:'var(--ht)', tint:'var(--ht-tint)',\n      title:'RAS sur le montant HT uniquement',\n      sub:'Prestation intellectuelle non soumise \u00e0 la TVA : seule la retenue de 5 % sur le montant HT est susceptible de s\\'appliquer.',\n      badges:[['b-ht','RAS 5 % HT','5 %']],\n      rows:[\n        ['RAS 5 % HT','<b>5 %<\/b> du montant brut hors taxes, au titre de l\\'IS ou de l\\'IR (imputable).'],\n        ['RAS TVA','Sans objet : la prestation ne facture pas de TVA.'],\n        ['R\u00e9f\u00e9rences','Art. 15 bis \/ 45 bis-I du CGI']\n      ],\n      notes:[\n        ['ht','V\u00e9rifiez l\\'exon\u00e9ration ou le hors-champ de TVA : s\\'il y a bien TVA factur\u00e9e, la retenue de TVA s\\'ajoute.']\n      ]\n    },\n    both_pp:{\n      cls:'v-both', color:'var(--both)', tint:'var(--both-tint)',\n      title:'Les DEUX retenues s\\'appliquent',\n      sub:'Prestataire personne physique (revenus d\u00e9termin\u00e9s selon le RNR ou le RNS) pour une prestation intellectuelle soumise \u00e0 la TVA : la facture supporte \u00e0 la fois la retenue de TVA et la retenue de 10 % sur le montant HT.',\n      badges:[['b-ht','RAS 10 % HT','10 %'],['b-tva','RAS TVA','75 % \/ 100 %']],\n      rows:[\n        ['RAS 10 % HT','<b>10 %<\/b> du montant brut hors taxes (personne physique au RNR \/ RNS), au titre de l\\'IR (imputable).'],\n        ['RAS TVA','<b>75 %<\/b> de la TVA avec attestation de r\u00e9gularit\u00e9 fiscale, <b>100 %<\/b> \u00e0 d\u00e9faut.'],\n        ['R\u00e9f\u00e9rences','Art. 15 bis \/ 45 bis-I (RAS HT) &nbsp;\u00b7&nbsp; Art. 117-V (RAS TVA) du CGI']\n      ],\n      notes:[\n        ['ht','Le taux de 10 % vise le prestataire personne physique dont les revenus rel\u00e8vent du RNR ou du RNS (contre 5 % pour une personne morale).'],\n        ['','Isolez bien les deux retenues sur la facture : elles ont des assiettes diff\u00e9rentes (HT d\\'un c\u00f4t\u00e9, TVA de l\\'autre).']\n      ]\n    },\n    ht_only_pp:{\n      cls:'v-ht', color:'var(--ht)', tint:'var(--ht-tint)',\n      title:'RAS sur le montant HT uniquement',\n      sub:'Prestataire personne physique (revenus d\u00e9termin\u00e9s selon le RNR ou le RNS) pour une prestation intellectuelle non soumise \u00e0 la TVA : seule la retenue de 10 % sur le montant HT est susceptible de s\\'appliquer.',\n      badges:[['b-ht','RAS 10 % HT','10 %']],\n      rows:[\n        ['RAS 10 % HT','<b>10 %<\/b> du montant brut hors taxes (personne physique au RNR \/ RNS), au titre de l\\'IR (imputable).'],\n        ['RAS TVA','Sans objet : la prestation ne facture pas de TVA.'],\n        ['R\u00e9f\u00e9rences','Art. 15 bis \/ 45 bis-I du CGI']\n      ],\n      notes:[\n        ['ht','Le taux de 10 % vise le prestataire personne physique dont les revenus rel\u00e8vent du RNR ou du RNS (contre 5 % pour une personne morale).']\n      ]\n    },\n    tva_only:{\n      cls:'v-tva', color:'var(--tva)', tint:'var(--tva-tint)',\n      title:'RAS sur la TVA uniquement',\n      sub:'Prestation mat\u00e9rielle soumise \u00e0 la TVA : la retenue porte sur la TVA. Elle n\\'entre pas dans le champ de la retenue de 5 % sur le montant HT.',\n      badges:[['b-tva','RAS TVA','75 % \/ 100 %']],\n      rows:[\n        ['RAS TVA','<b>75 %<\/b> de la TVA avec attestation de r\u00e9gularit\u00e9 fiscale, <b>100 %<\/b> \u00e0 d\u00e9faut.'],\n        ['RAS 5 % HT','Non applicable : prestation \u00e0 caract\u00e8re mat\u00e9riel (hors liste DGI).'],\n        ['R\u00e9f\u00e9rences','Art. 117-V (b et c) du CGI']\n      ],\n      notes:[\n        ['','L\\'attestation de r\u00e9gularit\u00e9 fiscale du prestataire est d\u00e9cisive : elle fait passer la retenue de 100 % \u00e0 75 %.']\n      ]\n    },\n    none:{\n      cls:'v-none', color:'var(--muted)', tint:'#F0F3F7',\n      title:'Aucune retenue a priori',\n      sub:'Prestation mat\u00e9rielle sans TVA : ni la retenue de TVA (pas de TVA factur\u00e9e), ni la retenue de 5 % (prestation non intellectuelle) ne s\\'appliquent en principe.',\n      badges:[['b-none','Aucune RAS','\u2014']],\n      rows:[\n        ['RAS TVA','Sans objet : pas de TVA factur\u00e9e.'],\n        ['RAS 5 % HT','Non applicable : prestation \u00e0 caract\u00e8re mat\u00e9riel.'],\n        ['\u00c0 v\u00e9rifier','Confirmez le r\u00e9gime de TVA de l\\'op\u00e9ration et la qualit\u00e9 du prestataire.']\n      ],\n      notes:[\n        ['warn','Ce cas est peu fr\u00e9quent : assurez-vous que l\\'op\u00e9ration est bien hors champ \/ exon\u00e9r\u00e9e de TVA.']\n      ]\n    },\n    reglementee:{\n      cls:'v-both', color:'var(--both)', tint:'var(--both-tint)',\n      title:'Les DEUX retenues, en principe',\n      sub:'Les honoraires des professions r\u00e9glement\u00e9es (avocat, notaire, architecte, expert\u2026) pr\u00e9sentent un caract\u00e8re intellectuel marqu\u00e9 et rel\u00e8vent des deux retenues lorsqu\\'ils sont soumis \u00e0 la TVA.',\n      badges:[['b-ht','RAS 5 % HT','5 %'],['b-tva','RAS TVA','75 % \/ 100 %']],\n      rows:[\n        ['RAS 5 % HT','<b>5 %<\/b> du montant brut hors taxes (honoraires).'],\n        ['RAS TVA','<b>75 %<\/b> avec attestation, <b>100 %<\/b> \u00e0 d\u00e9faut.'],\n        ['R\u00e9f\u00e9rences','Art. 15 bis \/ 45 bis-I &nbsp;\u00b7&nbsp; Art. 117-V du CGI']\n      ],\n      notes:[\n        ['','Si l\\'honoraire est exon\u00e9r\u00e9 de TVA, seule la retenue de 5 % s\\'applique.']\n      ]\n    },\n    location_mat:{\n      cls:'v-tva', color:'var(--tva)', tint:'var(--tva-tint)',\n      title:'RAS sur la TVA uniquement',\n      sub:'La location sans option d\\'achat de biens meubles figure dans la liste des services dont la TVA est retenue. N\\'ayant pas de caract\u00e8re intellectuel, elle n\\'entre pas dans le champ de la retenue de 5 % sur le montant HT.',\n      badges:[['b-tva','RAS TVA','75 % \/ 100 %']],\n      rows:[\n        ['RAS TVA','<b>75 % \/ 100 %<\/b> selon l\\'attestation de r\u00e9gularit\u00e9 fiscale.'],\n        ['RAS 5 % HT','Non applicable (prestation mat\u00e9rielle).'],\n        ['R\u00e9f\u00e9rences','Art. 117-V du CGI']\n      ],\n      notes:[\n        ['warn','Distinguez bien la location de mat\u00e9riel des loyers immobiliers, qui rel\u00e8vent d\\'un r\u00e9gime propre (LF 2026).']\n      ]\n    },\n    immateriel:{\n      cls:'v-warn', color:'var(--warn)', tint:'var(--warn-tint)',\n      title:'\u00c0 qualifier au cas par cas',\n      sub:'Publicit\u00e9, cessions ou concessions de brevets, droits et marques : la retenue de TVA s\\'applique le plus souvent, mais l\\'assujettissement \u00e0 la retenue de 5 % d\u00e9pend de la nature exacte de l\\'op\u00e9ration.',\n      badges:[['b-tva','RAS TVA','75 % \/ 100 %'],['b-warn','RAS 5 % HT','\u00e0 qualifier']],\n      rows:[\n        ['RAS TVA','<b>75 % \/ 100 %<\/b> selon l\\'attestation, si l\\'op\u00e9ration est soumise \u00e0 la TVA.'],\n        ['RAS 5 % HT','\u00c0 appr\u00e9cier : distinguer conseil\/r\u00e9gie (intellectuel) du simple achat d\\'espace.'],\n        ['R\u00e9f\u00e9rences','Art. 117-V &nbsp;\u00b7&nbsp; Art. 15 bis du CGI']\n      ],\n      notes:[\n        ['warn','Faites qualifier l\\'op\u00e9ration : la fronti\u00e8re entre prestation intellectuelle et achat mat\u00e9riel n\\'est pas toujours \u00e9vidente.']\n      ]\n    },\n    interim:{\n      cls:'v-tva', color:'var(--tva)', tint:'var(--tva-tint)',\n      title:'RAS sur la TVA uniquement',\n      sub:'La mise \u00e0 disposition de ressources humaines (int\u00e9rim) est trait\u00e9e comme une prestation mat\u00e9rielle : la retenue de TVA s\\'applique, mais pas la retenue de 5 % sur le montant HT.',\n      badges:[['b-tva','RAS TVA','75 % \/ 100 %']],\n      rows:[\n        ['RAS TVA','<b>75 % \/ 100 %<\/b> selon l\\'attestation de r\u00e9gularit\u00e9 fiscale.'],\n        ['RAS 5 % HT','Non applicable : mise \u00e0 disposition = mat\u00e9rielle selon la DGI.'],\n        ['R\u00e9f\u00e9rences','Art. 117-V du CGI']\n      ],\n      notes:[\n        ['','Ne pas confondre avec une prestation de conseil en ressources humaines, qui serait, elle, intellectuelle.']\n      ]\n    },\n    tva_exclu:{\n      cls:'v-none', color:'var(--muted)', tint:'#F0F3F7',\n      title:'RAS TVA non applicable (op\u00e9ration exclue)',\n      sub:'Cette op\u00e9ration figure parmi les cas express\u00e9ment exclus de la retenue \u00e0 la source en mati\u00e8re de TVA. La retenue de TVA ne s\\'applique donc pas, m\u00eame si l\\'op\u00e9ration est soumise \u00e0 la TVA.',\n      badges:[['b-none','RAS TVA','exclue']],\n      rows:[\n        ['RAS TVA','Non applicable : op\u00e9ration exclue de la retenue de TVA.'],\n        ['RAS 5 % HT','\u00c0 appr\u00e9cier s\u00e9par\u00e9ment selon la nature de la prestation.'],\n        ['R\u00e9f\u00e9rences','Art. 117-V du CGI (exclusions)']\n      ],\n      notes:[\n        ['','L\\'exclusion porte sur la retenue de TVA. V\u00e9rifiez s\u00e9par\u00e9ment si une retenue de 5 % sur le montant HT peut s\\'appliquer.']\n      ]\n    }\n  };\n\n  \/\/ Cas d'exclusion de la RAS TVA (libell\u00e9s affich\u00e9s dans le r\u00e9sultat)\n  var EXCL_LABELS={\n    assur:'Prestations rendues par tout agent d\u00e9marcheur ou courtier d\\'assurances.',\n    seuil:'Prestation de services d\\'un montant \u2264 5 000 DH, dans la limite de 50 000 DH par mois.'\n  };\n  \/\/ Verdicts qui contiennent une composante RAS TVA -> passent par l'\u00e9cran d'exclusion\n  var TVA_KEYS={both:1, tva_only:1, reglementee:1, location_mat:1, immateriel:1, interim:1};\n  \/\/ Cas particuliers -> \u00e9cran d'exclusion r\u00e9duit au seuil uniquement\n  var SEUIL_ONLY_KEYS={reglementee:1, location_mat:1, immateriel:1, interim:1};\n  var pendingKey=null; \/\/ verdict en attente pendant la v\u00e9rification des exclusions\n\n  \/\/ \u00c9tape 0 : profil du client \/ d\u00e9biteur (champ d'application)\n  window.pickProfil=function(profil){\n    debiteurStatut=profil;\n    if(profil==='prive_non'){\n      \/\/ Client sous le seuil : la RAS entre personnes morales ne s'applique pas,\n      \/\/ mais la RAS de 10 % due \u00e0 un prestataire personne physique (RNR\/RNS) reste due.\n      \/\/ On qualifie donc d'abord le statut du prestataire.\n      prestataireStatut=null;\n      document.querySelectorAll('.step').forEach(function(s){s.classList.remove('show')});\n      document.getElementById('result').classList.remove('show');\n      document.getElementById('step_prestataire').classList.add('show');\n      setProgress(1);\n      scrollTopCard();\n      return;\n    }\n    \/\/ Client dans le champ (Entit\u00e9 1 ou entreprise priv\u00e9e au-dessus du seuil) :\n    \/\/ la RAS s'applique, pas besoin de distinguer le statut du prestataire.\n    prestataireStatut='morale';\n    goto(0); \/\/ passe directement \u00e0 l'\u00e9tape Nature\n  };\n\n  \/\/ Statut du prestataire (uniquement demand\u00e9 lorsque le client est sous le seuil)\n  window.pickPrestataire=function(statut){\n    prestataireStatut=statut;\n    \/\/ Sous le seuil + personne morale => hors champ, pas de RAS.\n    \/\/ Personne physique (RNR\/RNS) => RAS de 10 %, on poursuit la qualification.\n    if(debiteurStatut==='prive_non' && statut!=='physique'){\n      window.render('hors_champ', null);\n      return;\n    }\n    goto(0); \/\/ passe \u00e0 l'\u00e9tape Nature\n  };\n\n  window.pick=function(step,choice){\n    if(choice==='intello') goto('1_intello');\n    else if(choice==='materiel') goto('1_materiel');\n    else if(choice==='nuance') goto('1_nuance');\n  };\n\n  window.goto=function(id){\n    document.querySelectorAll('.step').forEach(function(s){s.classList.remove('show')});\n    document.getElementById('result').classList.remove('show');\n    document.getElementById('step'+id).classList.add('show');\n    \/\/ id===0\/'0' => \u00e9cran Nature (progress index 2)\n    setProgress(2);\n    scrollTopCard();\n  };\n\n  \/\/ Retour \u00e0 l'\u00e9cran Profil (\u00e9tape 1)\n  window.gotoProfil=function(){\n    document.querySelectorAll('.step').forEach(function(s){s.classList.remove('show')});\n    document.getElementById('result').classList.remove('show');\n    document.getElementById('step_profil').classList.add('show');\n    setProgress(0);\n    scrollTopCard();\n  };\n\n  \/\/ Retour \u00e0 l'\u00e9cran Statut du prestataire (\u00e9tape 2)\n  window.gotoPrestataire=function(){\n    document.querySelectorAll('.step').forEach(function(s){s.classList.remove('show')});\n    document.getElementById('result').classList.remove('show');\n    document.getElementById('step_prestataire').classList.add('show');\n    setProgress(1);\n    scrollTopCard();\n  };\n\n  \/\/ Point d'entr\u00e9e depuis les boutons : route vers l'\u00e9cran d'exclusion si RAS TVA\n  window.finish=function(key){\n    if(TVA_KEYS[key]){\n      pendingKey=key;\n      document.querySelectorAll('.step').forEach(function(s){s.classList.remove('show')});\n      document.getElementById('result').classList.remove('show');\n      var screen = SEUIL_ONLY_KEYS[key] ? 'step_excl_seuil' : 'step_excl';\n      document.getElementById(screen).classList.add('show');\n      setProgress(3);\n      scrollTopCard();\n      return;\n    }\n    window.render(key, null);\n  };\n\n  \/\/ Choix sur l'\u00e9cran d'exclusion\n  window.applyExcl=function(exclKey){\n    if(exclKey==='none'){ window.render(pendingKey, null); }\n    else { window.render('tva_exclu', exclKey); }\n    pendingKey=null;\n  };\n\n  window.render=function(key, exclKey){\n    \/\/ Prestataire personne physique (RNR\/RNS) + prestation intellectuelle -> RAS 10 % HT\n    if(prestataireStatut==='physique'){\n      if(key==='both') key='both_pp';\n      else if(key==='ht_only') key='ht_only_pp';\n    }\n    \/\/ Client sous le seuil : la RAS entre personnes morales ne s'applique pas encore.\n    \/\/ Seule subsiste la retenue de 10 % due \u00e0 un prestataire personne physique (RNR\/RNS),\n    \/\/ qui est ind\u00e9pendante du seuil. Tout autre r\u00e9sultat retombe donc \"hors champ\".\n    if(debiteurStatut==='prive_non' && key!=='both_pp' && key!=='ht_only_pp'){\n      key='hors_champ';\n    }\n    var v=VERDICTS[key];\n    var badges=v.badges.map(function(b){\n      return '<span class=\"badge '+b[0]+'\">'+b[1]+' <span class=\"r\">'+b[2]+'<\/span><\/span>';\n    }).join('');\n    var rows=v.rows.map(function(r){\n      return '<div class=\"detail-row\"><span class=\"k\">'+r[0]+'<\/span><span class=\"v\">'+r[1]+'<\/span><\/div>';\n    }).join('');\n    \/\/ Ligne d\u00e9di\u00e9e au motif d'exclusion, le cas \u00e9ch\u00e9ant\n    if(exclKey && EXCL_LABELS[exclKey]){\n      rows = '<div class=\"detail-row\"><span class=\"k\">Motif d\\'exclusion<\/span><span class=\"v\">'+EXCL_LABELS[exclKey]+'<\/span><\/div>' + rows;\n    }\n    var notes=v.notes.map(function(n){\n      return '<div class=\"note '+(n[0]||'')+'\">'+n[1]+'<\/div>';\n    }).join('');\n\n    \/\/ Note non bloquante sur le champ d'application (profil du client\/d\u00e9biteur)\n    var scopeNote='';\n    if(debiteurStatut==='entite1'){\n      scopeNote='<div class=\"note ht\"><b>Champ d\\'application&nbsp;:<\/b> le client rel\u00e8ve de l\\'Entit\u00e9 1 (\u00c9tat, \u00e9tablissement public, cr\u00e9dit ou assurance). Il est assujetti \u00e0 la RAS sans condition de seuil de CA.<\/div>';\n    } else if(debiteurStatut==='prive_oui'){\n      scopeNote='<div class=\"note ht\"><b>Champ d\\'application&nbsp;:<\/b> entreprise priv\u00e9e dont le CA HT atteint le seuil applicable (500 M DH d\u00e8s 2026, 350 M DH d\u00e8s 2027, 200 M DH d\u00e8s 2028). Le client est dans le champ de la RAS.<\/div>';\n    } else if(debiteurStatut==='prive_non' && prestataireStatut==='physique'){\n      scopeNote='<div class=\"note ht\"><b>Champ d\\'application&nbsp;:<\/b> le client est une entreprise priv\u00e9e sous le seuil de CA, mais la retenue de 10 % due au prestataire personne physique (RNR \/ RNS) s\\'applique <b>ind\u00e9pendamment<\/b> de ce seuil.<\/div>';\n    } else if(debiteurStatut==='prive_non' && key!=='hors_champ'){\n      scopeNote='<div class=\"note warn\"><b>Champ d\\'application&nbsp;:<\/b> entreprise priv\u00e9e sous le seuil de CA \u00e0 la date en vigueur. \u00c0 ce stade, le client n\\'est pas encore tenu d\\'op\u00e9rer la RAS \u2014 le r\u00e9sultat ci-dessous reste indicatif et s\\'appliquera d\u00e8s que le seuil sera franchi.<\/div>';\n    }\n    notes = scopeNote + notes;\n\n    \/\/ Note sur le statut du prestataire (personne physique RNR\/RNS)\n    if(prestataireStatut==='physique' && (key==='both_pp' || key==='ht_only_pp')){\n      notes = '<div class=\"note ht\"><b>Prestataire personne physique&nbsp;:<\/b> revenus d\u00e9termin\u00e9s selon le RNR ou le RNS. La retenue sur le montant HT est de 10 % (au lieu de 5 % pour une personne morale).<\/div>' + notes;\n    }\n\n    var html=''\n      +'<div class=\"verdict\" style=\"border-color:'+v.color+';background:'+v.tint+'\">'\n      +'  <h2 style=\"color:'+v.color+'\"><svg viewBox=\"0 0 24 24\" style=\"width:20px;height:20px;flex:none\"><circle cx=\"12\" cy=\"12\" r=\"8\" fill=\"'+v.color+'\"\/><\/svg> '+v.title+'<\/h2>'\n      +'  <div class=\"sub\">'+v.sub+'<\/div>'\n      +'  <div class=\"badges\">'+badges+'<\/div>'\n      +'  <div class=\"detail\">'+rows+'<\/div>'\n      +   notes\n      +'<\/div>'\n      +'<div class=\"disclaimer\"><b>Information &amp; aide \u00e0 la d\u00e9cision.<\/b> Ce simulateur repose sur le recoupement des listes du Code G\u00e9n\u00e9ral des Imp\u00f4ts (art. 117-V pour la TVA, art. 15 bis \/ 45 bis-I pour la retenue de 5 %). 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En cas de doute, rapprochez-vous de votre professionnel comptable.<\/div>'\n      +'<button class=\"restart\" onclick=\"restart()\">\u21bb Recommencer le test<\/button>';\n\n    var r=document.getElementById('result');\n    r.innerHTML=html;\n    document.querySelectorAll('.step').forEach(function(s){s.classList.remove('show')});\n    r.classList.add('show');\n    setProgress(4);\n    scrollTopCard();\n  };\n\n  window.restart=function(){\n    debiteurStatut=null;\n    prestataireStatut=null;\n    document.getElementById('result').classList.remove('show');\n    document.querySelectorAll('.step').forEach(function(s){s.classList.remove('show')});\n    document.getElementById('step_profil').classList.add('show');\n    setProgress(0);\n    scrollTopCard();\n  };\n\n  function setProgress(i){\n    dots.forEach(function(d,idx){\n      d.classList.remove('active','done');\n      if(idx<i) d.classList.add('done');\n      else if(idx===i) d.classList.add('active');\n    });\n    bar0.style.transform='scaleX('+(i>=1?1:0)+')';\n    barP.style.transform='scaleX('+(i>=2?1:0)+')';\n    bar1.style.transform='scaleX('+(i>=3?1:0)+')';\n    bar2.style.transform='scaleX('+(i>=4?1:0)+')';\n  }\n  function scrollTopCard(){\n    var c=document.querySelector('.card');\n    if(c && c.scrollIntoView){ \/* keep view stable on mobile *\/ }\n  }\n})();\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":0,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-2652","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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