import type { ExemptionCode, ExemptionTier, NafEligibility, } from "@/lib/simulateur/types"; // ============================================================================ // Taux normal d'accise sur l'électricité (à compter du 1er février 2026) // Source : CIBS art. L.312-35 — LF 2026 n° 2026-103 du 19/02/2026, art. 71 // ============================================================================ export const NORMAL_RATE = 26.58; // €/MWh (entreprises, puissance > 36 kVA) // ============================================================================ // Tiers d'exonération et taux réduits — codification officielle 2040-TIC-VA-E // Sources : // - CIBS art. L.312-31 à L.312-79 // - Formulaires 2040-TIC-VA-E, 2040-TIC-ATT-E, 2040-TIC-ERA-G (impots.gouv.fr) // - BOFIP BOI-RES-EAT-000240-20251231 // - Arrêté 18/12/2025 (NOR ECOE2532379A) — secteurs exposés à fuite de carbone // ============================================================================ export const EXEMPTION_TIERS: ExemptionTier[] = [ // ── Exonérations totales (rate 0) ──────────────────────────────────────── { code: "E01", label: "Production d'électricité", shortLabel: "Production", rate: 0, savingsPercent: 100, isFullExemption: true, conditions: [ { type: "naf_match", description: "Électricité utilisée pour la production d'électricité (centrales, cogénération) ou pour maintenir la capacité de production", nafPrefixes: ["35.11"], }, ], legalReference: "Art. L.312-32 CIBS", }, { code: "E05", label: "Production de produits énergétiques", shortLabel: "Prod. énergétiques", rate: 0, savingsPercent: 100, isFullExemption: true, conditions: [ { type: "naf_match", description: "Électricité consommée dans un établissement produisant des produits énergétiques", nafPrefixes: ["19.20", "35.2"], }, ], legalReference: "Art. L.312-31 CIBS", }, { code: "E06", label: "Électricité à bord de bateaux", shortLabel: "Bateaux", rate: 0, savingsPercent: 100, isFullExemption: true, conditions: [ { type: "naf_match", description: "Électricité produite à bord de bateaux", nafPrefixes: ["50."], }, ], legalReference: "Art. L.312-57 CIBS", }, { code: "E07", label: "Autoconsommation (puissance < 1 000 kW)", shortLabel: "Autoconsommation", rate: 0, savingsPercent: 100, isFullExemption: true, conditions: [ { type: "power_threshold", description: "Puissance installée de production inférieure à 1 000 kW en autoconsommation", maxPowerKW: 1000, }, ], legalReference: "Art. L.312-79 CIBS", }, { code: "E22", label: "Stockage d'énergie — restitution au réseau", shortLabel: "Stockage → réseau", rate: 0, savingsPercent: 100, isFullExemption: true, conditions: [ { type: "naf_match", description: "Électricité entrée dans une installation de stockage puis restituée au réseau (éviter la double imposition)", nafPrefixes: ["35."], }, ], legalReference: "Art. L.312-78 CIBS", }, { code: "E26", label: "Production très intensive en électricité (coût élec > 50 % coût produit)", shortLabel: "Production très intensive", rate: 0, savingsPercent: 100, isFullExemption: true, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electricity_cost_ratio", description: "Le coût de l'électricité représente plus de 50 % du coût du produit fabriqué", minElectricityCostRatio: 50, }, ], legalReference: "Art. L.312-68 CIBS", }, // ── Double usage / procédés industriels spécifiques (taux plancher UE) ─── { code: "E02", label: "Procédés métallurgiques, réduction chimique, électrolyse", shortLabel: "Métallurgie", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité relevant des procédés métallurgiques, d'électrolyse ou de réduction chimique", nafPrefixes: ["24."], }, ], legalReference: "Art. L.312-66 CIBS", }, { code: "E03", label: "Chimie double usage (électrolyse comme matière première)", shortLabel: "Électrolyse", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Électricité utilisée comme matière première dans un procédé d'électrolyse (chlore-soude, etc.)", nafPrefixes: ["20.13"], }, ], legalReference: "Art. L.312-66 CIBS", }, { code: "E04", label: "Produits minéraux non métalliques (division 23 NACE)", shortLabel: "Minéraux", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Fabrication de produits minéraux non métalliques (verre, ciment, céramique)", nafPrefixes: ["23."], }, ], legalReference: "Art. L.312-67 CIBS", }, // ── Taux réduits industriels sans fuite carbone (L.312-71) ─────────────── { code: "E08", label: "Activité industrielle — électro-intensive", shortLabel: "Industrie électro-intensive", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 6,75 % (tarif de référence × consommation / valeur ajoutée)", minElectroIntensity: 6.75, }, ], legalReference: "Art. L.312-71 CIBS", }, { code: "E09", label: "Activité industrielle — électro-sensible", shortLabel: "Industrie électro-sensible", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 3,375 %", minElectroIntensity: 3.375, }, ], legalReference: "Art. L.312-71 CIBS", }, { code: "E10", label: "Activité industrielle — grande consommatrice", shortLabel: "Industrie grande conso.", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 0,5 %", minElectroIntensity: 0.5, }, ], legalReference: "Art. L.312-71 CIBS", }, // ── Taux réduits industriels + fuite de carbone (L.312-72) ─────────────── { code: "E11", label: "Secteur exposé concurrence internationale — électro-intensive", shortLabel: "Concurrence int. électro-intensive", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 6,75 %", minElectroIntensity: 6.75, }, { type: "carbon_leakage", description: "Secteur figurant sur la liste de l'arrêté du 18/12/2025 (fuite de carbone)", requiresCarbonLeakage: true, }, ], legalReference: "Art. L.312-72 CIBS", }, { code: "E12", label: "Secteur exposé concurrence internationale — électro-sensible", shortLabel: "Concurrence int. électro-sensible", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 3,375 %", minElectroIntensity: 3.375, }, { type: "carbon_leakage", description: "Secteur figurant sur la liste de l'arrêté du 18/12/2025 (fuite de carbone)", requiresCarbonLeakage: true, }, ], legalReference: "Art. L.312-72 CIBS", }, { code: "E13", label: "Secteur exposé concurrence internationale — grande consommatrice", shortLabel: "Concurrence int. grande conso.", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 0,5 %", minElectroIntensity: 0.5, }, { type: "carbon_leakage", description: "Secteur figurant sur la liste de l'arrêté du 18/12/2025 (fuite de carbone)", requiresCarbonLeakage: true, }, ], legalReference: "Art. L.312-72 CIBS", }, { code: "E14", label: "Secteur exposé concurrence internationale — hyper électro-intensive", shortLabel: "Concurrence int. hyper", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 13,5 % (hyper électro-intensité)", minElectroIntensity: 13.5, }, { type: "carbon_leakage", description: "Secteur figurant sur la liste de l'arrêté du 18/12/2025 (fuite de carbone)", requiresCarbonLeakage: true, }, ], legalReference: "Art. L.312-72 CIBS", }, { code: "E14b", label: "Ultra électro-intensive (≥ 13,5 %) sans condition fuite carbone", shortLabel: "Ultra électro-intensive", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "electro_intensity", description: "Électro-intensité ≥ 13,5 %", minElectroIntensity: 13.5, }, ], legalReference: "Art. L.312-71 CIBS", }, // ── Taux réduits — transports et infrastructures (L.312-65 / L.312-79) ─── { code: "E15", label: "Transport ferroviaire", shortLabel: "Ferroviaire", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Transport de personnes et marchandises par train, métro, tramway, câble, trolleybus", nafPrefixes: ["49.10", "49.20", "49.31"], }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E16", label: "Data centers (> 1 GWh/an)", shortLabel: "Data centers", rate: 12.0, savingsPercent: 55, isFullExemption: false, conditions: [ { type: "naf_match", description: "Hébergement de données et activités connexes", nafPrefixes: ["63.11"], }, { type: "consumption_min", description: "Consommation annuelle supérieure à 1 GWh", minConsumptionGWh: 1, }, { type: "electro_intensity", description: "Électro-intensité ≥ 2,25 % (condition d'éco-conditionnalité)", minElectroIntensity: 2.25, }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E17", label: "Aérodromes ouverts à la circulation publique", shortLabel: "Aérodromes", rate: 5.5, savingsPercent: 79, isFullExemption: false, conditions: [ { type: "naf_match", description: "Aérodromes ouverts à la circulation aérienne publique", nafPrefixes: ["52.23"], }, { type: "electro_intensity", description: "Électro-intensité ≥ 0,5 %", minElectroIntensity: 0.5, }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E18", label: "Transport collectif routier de personnes", shortLabel: "Transport collectif", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Transport collectif routier de personnes", nafPrefixes: ["49.39"], }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E19", label: "Alimentation électrique à quai", shortLabel: "Alimentation quai", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Alimentation électrique à quai d'engins flottants commerciaux ou des autorités publiques", nafPrefixes: ["50."], }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E20", label: "Installations de stockage d'énergie", shortLabel: "Stockage énergie", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Installations de stockage d'énergie (batteries, STEP, etc.)", nafPrefixes: ["35."], }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E21", label: "Manutention portuaire", shortLabel: "Ports", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Manutention portuaire", nafPrefixes: ["52.24"], }, { type: "electro_intensity", description: "Électro-intensité ≥ 0,5 %", minElectroIntensity: 0.5, }, ], legalReference: "Art. L.312-65 CIBS", }, // ── Activités non-industrielles éligibles (L.312-65) ───────────────────── { code: "E23", label: "Activités grandes consommatrices d'électricité", shortLabel: "Grande conso. (non-ind.)", rate: 5.5, savingsPercent: 79, isFullExemption: false, conditions: [ { type: "electro_intensity", description: "Électro-intensité ≥ 0,5 %", minElectroIntensity: 0.5, }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E24", label: "Activités électro-sensibles", shortLabel: "Électro-sensible", rate: 3.0, savingsPercent: 89, isFullExemption: false, conditions: [ { type: "electro_intensity", description: "Électro-intensité ≥ 2,25 %", minElectroIntensity: 2.25, }, ], legalReference: "Art. L.312-65 CIBS", }, { code: "E25", label: "Activités électro-intensives", shortLabel: "Électro-intensif", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "electro_intensity", description: "Électro-intensité ≥ 6,75 %", minElectroIntensity: 6.75, }, ], legalReference: "Art. L.312-65 CIBS", }, // ── Taux réduits sectoriels spécifiques (L.312-79) ─────────────────────── { code: "E27", label: "Infrastructures de recharge véhicules électriques (IRVE) ouvertes au public", shortLabel: "IRVE publique", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Points de recharge de véhicules électriques ouverts au public (opérateurs de mobilité)", nafPrefixes: ["47.30", "52.21", "77.11"], }, ], legalReference: "Art. L.312-79 CIBS", }, { code: "E28", label: "Production d'hydrogène bas-carbone", shortLabel: "Hydrogène bas-carbone", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Électricité utilisée pour la production d'hydrogène bas-carbone ou renouvelable labellisé", nafPrefixes: ["20.11", "35.2"], }, ], legalReference: "Art. L.312-79 CIBS", }, { code: "E29", label: "Serres agricoles sous éclairage et chauffage", shortLabel: "Agriculture serriste", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Serres agricoles, horticulture sous éclairage artificiel, maraîchage intensif", nafPrefixes: ["01.13", "01.19", "01.25", "01.30"], }, ], legalReference: "Art. L.312-79 CIBS", }, { code: "E30", label: "Activités industrielles exposées à la concurrence internationale", shortLabel: "Industrie exposée int.", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Activité industrielle (sections B, C, D, E NACE)", nafPrefixes: [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ], }, { type: "electro_intensity", description: "Électro-intensité ≥ 0,5 %", minElectroIntensity: 0.5, }, { type: "carbon_leakage", description: "Secteur figurant sur la liste de l'arrêté du 18/12/2025 (fuite de carbone)", requiresCarbonLeakage: true, }, ], legalReference: "Art. L.312-72 CIBS", }, { code: "E31", label: "Pêche et aquaculture", shortLabel: "Pêche/aquaculture", rate: 0.5, savingsPercent: 98, isFullExemption: false, conditions: [ { type: "naf_match", description: "Pêche maritime, aquaculture, pisciculture", nafPrefixes: ["03."], }, ], legalReference: "Art. L.312-79 CIBS", }, ]; // ============================================================================ // Mapping NAF → exonérations potentielles // Détermine quels tiers sont candidats pour un préfixe NAF donné. // Les tiers génériques E14b / E23 / E24 / E25 / E26 sont systématiquement // testés en fallback par le moteur (calculate-exemption.ts), donc pas besoin // de les dupliquer ici pour chaque entrée. // ============================================================================ /** Codes NAF industriels (sections B/C/D/E NACE) qualifiant pour E08–E14 + E30 + E26 */ const INDUSTRIAL_EXEMPTIONS: ExemptionCode[] = [ "E08", "E09", "E10", "E11", "E12", "E13", "E14", "E30", ]; export const NAF_ELIGIBILITY_MAP: NafEligibility[] = [ // ── Pêche / Aquaculture ─────────────────────────────────────────────────── { nafPrefix: "03.", potentialExemptions: ["E31"] }, // ── Agriculture serriste ────────────────────────────────────────────────── { nafPrefix: "01.13", potentialExemptions: ["E29"] }, { nafPrefix: "01.19", potentialExemptions: ["E29"] }, { nafPrefix: "01.25", potentialExemptions: ["E29"] }, { nafPrefix: "01.30", potentialExemptions: ["E29"] }, // ── Industries extractives (section B : 05-09) ──────────────────────────── { nafPrefix: "05.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "06.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "07.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "08.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "09.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // ── Industries manufacturières (section C : 10-33) ──────────────────────── // Agroalimentaire & boissons { nafPrefix: "10.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "11.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "12.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // tabac // Textile / Habillement / Cuir { nafPrefix: "13.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "14.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "15.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // Bois, papier, imprimerie { nafPrefix: "16.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "17.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "18.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // Raffinage / cokéfaction { nafPrefix: "19.20", potentialExemptions: ["E05", ...INDUSTRIAL_EXEMPTIONS], autoQualify: true, }, { nafPrefix: "19.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // Chimie double usage (électrolyse) — E03 auto-qualifiant { nafPrefix: "20.13", potentialExemptions: ["E03", "E28", ...INDUSTRIAL_EXEMPTIONS], }, { nafPrefix: "20.1", potentialExemptions: ["E03", "E28", ...INDUSTRIAL_EXEMPTIONS], }, // Autres chimie { nafPrefix: "20.", potentialExemptions: ["E28", ...INDUSTRIAL_EXEMPTIONS], }, // Pharmaceutique { nafPrefix: "21.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // Plasturgie / caoutchouc { nafPrefix: "22.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // Produits minéraux non métalliques (verre, ciment, céramique) — E04 auto { nafPrefix: "23.", potentialExemptions: ["E04", ...INDUSTRIAL_EXEMPTIONS], autoQualify: true, }, // Métallurgie — E02 auto-qualifiant { nafPrefix: "24.", potentialExemptions: ["E02", ...INDUSTRIAL_EXEMPTIONS], autoQualify: true, }, // Produits métalliques, électronique, équipements, machines, véhicules { nafPrefix: "25.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "26.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "27.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "28.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "29.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "30.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "31.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "32.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "33.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // ── Production et distribution d'énergie (section D : 35) ───────────────── { nafPrefix: "35.11", potentialExemptions: ["E01", "E20", "E22"], autoQualify: true, }, { nafPrefix: "35.2", potentialExemptions: ["E05", "E20", "E22", "E28"], }, { nafPrefix: "35.", potentialExemptions: ["E20", "E22", ...INDUSTRIAL_EXEMPTIONS], }, // ── Eau / Déchets (section E : 36-39) ───────────────────────────────────── { nafPrefix: "36.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "37.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "38.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, { nafPrefix: "39.", potentialExemptions: INDUSTRIAL_EXEMPTIONS }, // ── Construction / BTP (section F : 41-43) ──────────────────────────────── // Non industriels → fallback générique E23/E24/E25 uniquement { nafPrefix: "41.", potentialExemptions: [] }, { nafPrefix: "42.", potentialExemptions: [] }, { nafPrefix: "43.", potentialExemptions: [] }, // ── Commerce (section G : 45-47) ────────────────────────────────────────── { nafPrefix: "47.30", potentialExemptions: ["E27"] }, { nafPrefix: "47.", potentialExemptions: [] }, // ── Transports (section H : 49-53) ──────────────────────────────────────── { nafPrefix: "49.10", potentialExemptions: ["E15"] }, { nafPrefix: "49.20", potentialExemptions: ["E15"] }, { nafPrefix: "49.31", potentialExemptions: ["E15"] }, { nafPrefix: "49.39", potentialExemptions: ["E18"] }, { nafPrefix: "50.", potentialExemptions: ["E06", "E19"] }, { nafPrefix: "52.21", potentialExemptions: ["E27"] }, { nafPrefix: "52.22", potentialExemptions: [] }, { nafPrefix: "52.23", potentialExemptions: ["E17"] }, { nafPrefix: "52.24", potentialExemptions: ["E21"] }, // ── Hôtellerie / Restauration (section I : 55-56) ───────────────────────── { nafPrefix: "55.", potentialExemptions: [] }, { nafPrefix: "56.", potentialExemptions: [] }, // ── Data centers (section J : 63.11) ────────────────────────────────────── { nafPrefix: "63.11", potentialExemptions: ["E16"], }, // ── Mobilité / location (section N : 77) ────────────────────────────────── { nafPrefix: "77.11", potentialExemptions: ["E27"] }, // ── Administration publique / Enseignement / Santé (sections O-Q) ───────── // Éligibles aux tiers génériques E23/E24/E25 via fallback { nafPrefix: "84.", potentialExemptions: [] }, { nafPrefix: "85.", potentialExemptions: [] }, { nafPrefix: "86.", potentialExemptions: [] }, { nafPrefix: "87.", potentialExemptions: [] }, { nafPrefix: "88.", potentialExemptions: [] }, // ── Arts / Sports / Loisirs (section R : 90-93) ─────────────────────────── { nafPrefix: "93.", potentialExemptions: [] }, // piscines, centres thermaux ]; // ============================================================================ // Helpers // ============================================================================ /** Trouve l'entrée la plus spécifique pour un code NAF (préfixe le plus long) */ export function getEligibilityForNaf(nafCode: string): NafEligibility | null { const sorted = [...NAF_ELIGIBILITY_MAP].sort( (a, b) => b.nafPrefix.length - a.nafPrefix.length, ); return sorted.find((e) => nafCode.startsWith(e.nafPrefix)) ?? null; } export function getExemptionTier(code: ExemptionCode): ExemptionTier | undefined { return EXEMPTION_TIERS.find((t) => t.code === code); } /** Codes NAF préfixes considérés comme "industriels" (B/C/D/E NACE) */ export const INDUSTRIAL_NAF_PREFIXES = [ "05.", "06.", "07.", "08.", "09.", "10.", "11.", "12.", "13.", "14.", "15.", "16.", "17.", "18.", "19.", "20.", "21.", "22.", "23.", "24.", "25.", "26.", "27.", "28.", "29.", "30.", "31.", "32.", "33.", "35.", "36.", "37.", "38.", "39.", ]; export function isIndustrialNaf(nafCode: string): boolean { return INDUSTRIAL_NAF_PREFIXES.some((p) => nafCode.startsWith(p)); }