{"id":34829,"date":"2024-07-15T15:27:37","date_gmt":"2024-07-15T13:27:37","guid":{"rendered":"https:\/\/fidulex.ch\/?p=34829"},"modified":"2024-10-07T11:24:46","modified_gmt":"2024-10-07T09:24:46","slug":"vat-switzerland-the-complete-guide","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/tva-suisse-le-guide-complet\/","title":{"rendered":"Swiss VAT: The Complete Guide"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"34829\" class=\"elementor elementor-34829\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15ad1e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15ad1e3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-535727d2\" data-id=\"535727d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ebe3f45 elementor-widget elementor-widget-image\" data-id=\"ebe3f45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/04\/h2.jpg\" title=\"\" alt=\"h2\" loading=\"lazy\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40123b33 elementor-widget elementor-widget-heading\" data-id=\"40123b33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fonctionnement de la TVA suisse<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b2fcfa elementor-widget elementor-widget-heading\" data-id=\"9b2fcfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Qu'est-ce que la TVA ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66d6bc3c elementor-widget elementor-widget-text-editor\" data-id=\"66d6bc3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La TVA est un imp\u00f4t indirect per\u00e7u sur la consommation de biens et de services. Elle est pay\u00e9e par le consommateur final mais collect\u00e9e et vers\u00e9e \u00e0 l&rsquo;administration fiscale par les entreprises. En Suisse, la TVA est r\u00e9gie par la Loi f\u00e9d\u00e9rale r\u00e9gissant la taxe sur la valeur ajout\u00e9e (LTVA).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6fd189 elementor-widget elementor-widget-heading\" data-id=\"e6fd189\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Histoire de la TVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6623b2d elementor-widget elementor-widget-text-editor\" data-id=\"6623b2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Introduite en 1995, la TVA suisse a remplac\u00e9 l&rsquo;ancien imp\u00f4t sur le chiffre d&rsquo;affaires. Depuis, elle a \u00e9volu\u00e9 pour s&rsquo;adapter aux besoins \u00e9conomiques et aux directives internationales, notamment celles de l&rsquo;Union Europ\u00e9enne. Presque tous les pays du monde utilisent un syst\u00e8me de TVA, sauf certains pays tels que les Etats-Unis ou les Iles Cayman. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b12c4a elementor-widget elementor-widget-heading\" data-id=\"3b12c4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Bases l\u00e9gales<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f0e3ac elementor-widget elementor-widget-text-editor\" data-id=\"2f0e3ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La <strong>LTVA<\/strong> constitue la base juridique principale pour la TVA en Suisse. Elle r\u00e9git les principes de l&rsquo;assujettissement, les taux de TVA, les d\u00e9ductions de l&rsquo;imp\u00f4t pr\u00e9alable, les obligations de d\u00e9claration et de paiement, ainsi que les sanctions en cas de non-conformit\u00e9.<\/p><p>L&rsquo;<strong>OTVA<\/strong> pr\u00e9cise et compl\u00e8te les dispositions de la LTVA. Elle d\u00e9taille les proc\u00e9dures administratives, les formulaires \u00e0 utiliser, les d\u00e9lais \u00e0 respecter et les sp\u00e9cificit\u00e9s pour certains secteurs d&rsquo;activit\u00e9.<\/p><p>De plus, l&rsquo;<strong>AFC<\/strong> publie r\u00e9guli\u00e8rement des <strong>directives<\/strong> et des <strong>circulaires<\/strong> qui interpr\u00e8tent et clarifient les dispositions l\u00e9gales relatives \u00e0 la TVA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88e0f29 elementor-widget elementor-widget-image\" data-id=\"88e0f29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-1024x576.png\" class=\"attachment-large size-large wp-image-34839\" alt=\"Fonctionnement de la TVA en Suisse\" srcset=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-1024x576.png 1024w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-300x169.png 300w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-768x432.png 768w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-1536x864.png 1536w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse-18x10.png 18w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Fonctionnement-de-la-TVA-en-Suisse.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4abd731 elementor-widget elementor-widget-heading\" data-id=\"4abd731\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taux TVA en 2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ab1c5d elementor-widget elementor-widget-text-editor\" data-id=\"7ab1c5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La TVA est pr\u00e9lev\u00e9e sur une large gamme de produits et services \u00e0 un taux normal de 8.1%. Cependent, certaines activit\u00e9s sont soumises \u00e0 un taux r\u00e9duit ou exon\u00e9r\u00e9es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93fa64e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"93fa64e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#taux-normal\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taux normal: 8.1%<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#taux-reduit\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taux r\u00e9duit: 2.6%<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#taux-special\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-right-arrow1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Taux sp\u00e9cial h\u00e9bergement: 3.7%<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb10a8a elementor-widget elementor-widget-menu-anchor\" data-id=\"cb10a8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"taux-normal\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ece5a10 elementor-widget elementor-widget-heading\" data-id=\"ece5a10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taux normal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4a8b69 elementor-widget elementor-widget-text-editor\" data-id=\"d4a8b69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La majorit\u00e9 des produits et services en Suisse sont soumis au taux de TVA normal de <strong>8.1%<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-583764b elementor-widget elementor-widget-menu-anchor\" data-id=\"583764b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"taux-reduit\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19f87df elementor-widget elementor-widget-heading\" data-id=\"19f87df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taux r\u00e9duit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0818991 elementor-widget elementor-widget-text-editor\" data-id=\"0818991\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Certains produits et services sont soumis \u00e0 un taux r\u00e9duit de par leur nature utile. Les prestations suivantes sont soumises \u00e0 un taux de <strong>2.6%<\/strong>:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c81a049 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c81a049\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Denr\u00e9es alimentaires et eau<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">B\u00e9tail, volaille, et poisson<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Aliments et liti\u00e8res pour animaux<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Engrais<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">M\u00e9dicaments<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Journaux et livres<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f96b459 elementor-widget elementor-widget-text-editor\" data-id=\"f96b459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La <a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/taxe-sur-la-valeur-ajoutee\/taux-tva-suisse.html#25033080\" target=\"_blank\" rel=\"noopener\">liste compl\u00e8te<\/a> est disponible sur le site de l&rsquo;AFC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f8df7 elementor-widget elementor-widget-menu-anchor\" data-id=\"c7f8df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"taux-special\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0cd6d5 elementor-widget elementor-widget-heading\" data-id=\"a0cd6d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taux sp\u00e9cial h\u00e9bergement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2d03e elementor-widget elementor-widget-text-editor\" data-id=\"df2d03e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Afin de soutenir le secteur touristique et h\u00f4telier en Suisse, la TVA appliqu\u00e9e aux services d&rsquo;h\u00e9bergement b\u00e9n\u00e9ficie d&rsquo;un taux sp\u00e9cial r\u00e9duit de 3.7%. Le taux sp\u00e9cial pour l&rsquo;h\u00e9bergement s&rsquo;applique aux services tels que :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe082e1 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fe082e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Location de chambres dans les h\u00f4tels, motels, pensions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Logement dans des campings et terrains de caravaning<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services connexes directement li\u00e9s \u00e0 l'h\u00e9bergement<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ade8011 elementor-widget elementor-widget-image\" data-id=\"ade8011\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-1024x576.png\" class=\"attachment-large size-large wp-image-34842\" alt=\"Taux TVA en Suisse\" srcset=\"https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-1024x576.png 1024w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-300x169.png 300w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-768x432.png 768w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-1536x864.png 1536w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse-18x10.png 18w, https:\/\/fidulex.ch\/wp-content\/uploads\/2024\/07\/Taux-TVA-en-Suisse.png 1680w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9632962 elementor-widget elementor-widget-heading\" data-id=\"9632962\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exon\u00e9r\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c799c69 elementor-widget elementor-widget-text-editor\" data-id=\"c799c69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les entreprises dont le chiffre d&rsquo;affaires annuel ne d\u00e9passe pas <strong>100&rsquo;000 CHF<\/strong> sont exon\u00e9r\u00e9es de l&rsquo;obligation de s&rsquo;inscrire \u00e0 la TVA. Pour les associations et fondations \u00e0 but non lucratif, le seuil est relev\u00e9 \u00e0<strong> 150&rsquo;000 CHF<\/strong>. Ces petites entreprises peuvent toutefois choisir de s&rsquo;assujettir volontairement \u00e0 la TVA.<\/p><p>S\u00e9parement, certaines transactions sont exon\u00e9r\u00e9es de la TVA en Suisse. Voici quelques-unes des plus courantes :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e17e2c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4e17e2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services m\u00e9dicaux et param\u00e9dicaux<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services d'\u00e9ducation (\u00e9coles &amp; universit\u00e9s)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services sociaux<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transactions immobili\u00e8res<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services financiers<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Assurances<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services postaux<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Services culturels et sportifs<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92cde76 elementor-widget elementor-widget-heading\" data-id=\"92cde76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exempt\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f6e99 elementor-widget elementor-widget-text-editor\" data-id=\"63f6e99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les biens et services <strong>export\u00e9s<\/strong> sont <strong>exempt\u00e9s<\/strong> de TVA pour \u00e9viter la double imposition et pour promouvoir les exportations suisses. Les entreprises peuvent ainsi vendre leurs produits et services \u00e0 l&rsquo;\u00e9tranger sans TVA suisse, qui sera ajout\u00e9e dans le pays d&rsquo;importation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b3bc8c7 elementor-widget elementor-widget-heading\" data-id=\"3b3bc8c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">D\u00e9compte de la TVA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d5016f elementor-widget elementor-widget-text-editor\" data-id=\"9d5016f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le d\u00e9compte de TVA d\u00e9signe le processus par lequel une entreprise calcule la <strong>diff\u00e9rence<\/strong> entre la TVA <strong>collect\u00e9e<\/strong> sur ses ventes et la TVA <strong>pay\u00e9e<\/strong> sur ses achats professionnels. Le d\u00e9compte est g\u00e9n\u00e9ralement effectu\u00e9 trimestriellement ou semestriellement, selon le chiffre d&rsquo;affaires de l&rsquo;entreprise.<\/p><p>Il existe deux principales <strong>m\u00e9thodes de d\u00e9compte<\/strong> :<\/p><p><span style=\"text-decoration: underline;\"><strong>M\u00e9thode effective :<\/strong><\/span> Utilis\u00e9e principalement par les moyennes et grandes entreprises, cette m\u00e9thode requiert la d\u00e9claration exacte de la TVA collect\u00e9e et de la TVA d\u00e9ductible sur chaque transaction.<\/p><p><span style=\"text-decoration: underline;\"><strong>M\u00e9thode des taux de la dette fiscale nette :<\/strong><\/span> Adapt\u00e9e aux petites entreprises, cette m\u00e9thode simplifie le processus en appliquant un taux forfaitaire sur le chiffre d&rsquo;affaires pour calculer la TVA due.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51501c6d elementor-widget elementor-widget-heading\" data-id=\"51501c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Proc\u00e9dure pour d\u00e9compter la TVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2fbd2e elementor-widget elementor-widget-heading\" data-id=\"c2fbd2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Calcul des montants<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d56f296 elementor-widget elementor-widget-text-editor\" data-id=\"d56f296\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La premi\u00e8re \u00e9tape pour d\u00e9compter la TVA est de rassembler les factures de vente et d&rsquo;achat (TVA collect\u00e9e et d\u00e9ductible respectivement) pour la p\u00e9riode de d\u00e9compte, afin de calculer la TVA due sur les ventes et la TVA r\u00e9cup\u00e9rable sur les achats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5009184 elementor-widget elementor-widget-heading\" data-id=\"5009184\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Remplir le formulaire de d\u00e9compte<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd7d0fc elementor-widget elementor-widget-text-editor\" data-id=\"bd7d0fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Utiliser le <a href=\"https:\/\/www.estv.admin.ch\/estv\/fr\/accueil\/taxe-sur-la-valeur-ajoutee\/decompter-tva\/formulaires-tva.html\" target=\"_blank\" rel=\"noopener\">formulaire officiel<\/a> de l&rsquo;administration fiscale pour <strong>d\u00e9clarer<\/strong> les montants de TVA collect\u00e9e et d\u00e9ductible. Diff\u00e9rents formulaires existent en fonction de la m\u00e9thode choisie (effective ou taux de la dette fiscale nette).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84198cb elementor-widget elementor-widget-heading\" data-id=\"84198cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Envoi de la d\u00e9claration<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8e62a7 elementor-widget elementor-widget-text-editor\" data-id=\"a8e62a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La d\u00e9claration peut \u00eatre <a href=\"https:\/\/www.mwstabrechnen.estv.admin.ch\/pro\/home\" target=\"_blank\" rel=\"noopener\">effectu\u00e9e en ligne<\/a> sur le portail de l&rsquo;Administration F\u00e9d\u00e9rale des Contributions avec D\u00e9compte TVA Easy ou Pro.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-061bbef elementor-widget elementor-widget-heading\" data-id=\"061bbef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Paiement ou remboursement<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ead280 elementor-widget elementor-widget-text-editor\" data-id=\"1ead280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si la TVA collect\u00e9e est sup\u00e9rieure \u00e0 la TVA d\u00e9ductible, l&rsquo;entreprise doit verser la <strong>diff\u00e9rence<\/strong> \u00e0 l&rsquo;administration fiscale. Si la TVA d\u00e9ductible est sup\u00e9rieure, elle demandera un <strong>remboursement<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-316f9a20 elementor-widget elementor-widget-heading\" data-id=\"316f9a20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Inscription \u00e0 la TVA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58f06111 elementor-widget elementor-widget-text-editor\" data-id=\"58f06111\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">L\u2019<strong><a href=\"https:\/\/fidulex.ch\/inscription-a-la-tva-suisse\/\">inscription \u00e0 la TVA<\/a><\/strong> en Suisse se r\u00e9alise via le site officiel de l\u2019Administration F\u00e9d\u00e9rale des Contributions (AFC). Pour compl\u00e9ter votre inscription, vous aurez besoin des \u00e9l\u00e9ments suivants :<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f851bec elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f851bec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Extrait du Registre du Commerce et num\u00e9ro IDE<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">N\u00b0 d\u2019assurance sociale (soci\u00e9t\u00e9 simple non inscrite au RC)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Chiffres d\u2019affaires r\u00e9alis\u00e9 (ou estimation) la premi\u00e8re ann\u00e9e<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Repr\u00e9sentant fiscale pour les entreprises \u00e9trang\u00e8res<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b46039d elementor-widget elementor-widget-heading\" data-id=\"b46039d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Attestations TVA\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f87866d elementor-widget elementor-widget-text-editor\" data-id=\"f87866d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">Les attestations TVA sont des documents officiels d\u00e9livr\u00e9s par l&rsquo;Administration F\u00e9d\u00e9rale des Contributions (AFC) pour divers besoins li\u00e9s \u00e0 la TVA. Ces attestations ont divers r\u00f4les, tels que: prouver l&rsquo;inscription de l&rsquo;entreprise \u00e0 la TVA, r\u00e9cup\u00e9rer la TVA \u00e0 l&rsquo;\u00e9tranger, ainsi que fournir une preuve du paiement de la TVA.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e609164 elementor-widget elementor-widget-heading\" data-id=\"e609164\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Attestation d'inscription<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3991866f elementor-widget elementor-widget-text-editor\" data-id=\"3991866f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">Cette attestation confirme qu&rsquo;une entreprise est <strong>assujettie<\/strong> \u00e0 la TVA en Suisse. Elle peut parfois \u00eatre demand\u00e9e par des partenaires ou clients afin de prouver la <strong>conformit\u00e9 fiscale<\/strong> de l&rsquo;entreprise.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fbaeb0 elementor-widget elementor-widget-heading\" data-id=\"8fbaeb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Attestation d'entreprise<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6394a9f elementor-widget elementor-widget-text-editor\" data-id=\"6394a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">L&rsquo;attestation d&rsquo;entreprise est requise pour r\u00e9cup\u00e9rer la TVA \u00e0 l&rsquo;<strong>\u00e9tranger<\/strong> (elle sert de preuve). Elle sert aussi \u00e0 confirmer l&rsquo;inscription \u00e0 la TVA de l&rsquo;entreprise.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17ac135 elementor-widget elementor-widget-heading\" data-id=\"17ac135\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Attestation de paiement de la TVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-947f461 elementor-widget elementor-widget-text-editor\" data-id=\"947f461\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">Dans le cadre des march\u00e9s publics, les entreprises peuvent \u00eatre tenues de fournir une attestation de paiement de la TVA pour prouver leur <strong>conformit\u00e9<\/strong>. Cette attestation confirme que l&rsquo;entreprise a bien pay\u00e9 la TVA due, ce qui est souvent une exigence pour pouvoir participer \u00e0 des <strong>appels d&rsquo;offres publics<\/strong>.<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7102c3b elementor-widget elementor-widget-heading\" data-id=\"7102c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Assujettissement \u00e0 la TVA\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5ef810 elementor-widget elementor-widget-heading\" data-id=\"d5ef810\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Qui est assujetti \u00e0 la TVA ?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71db6c1e elementor-widget elementor-widget-text-editor\" data-id=\"71db6c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d34abcb elementor-widget elementor-widget-text-editor\" data-id=\"4d34abcb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\">En Suisse, l&rsquo;assujettissement \u00e0 la taxe sur la valeur ajout\u00e9e (TVA) concerne la plupart des entreprises et transactions. Toute personne ou entit\u00e9 exer\u00e7ant une <strong>activit\u00e9 commerciale<\/strong>, industrielle ou professionnelle est g\u00e9n\u00e9ralement assujettie \u00e0 la TVA. Cela inclut :<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c2cc0c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6c2cc0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/fidulex.ch\/sa-vs-sarl-comparatif\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Soci\u00e9t\u00e9s anonymes (SA) et soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (S\u00e0rl)<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Entreprises individuelles et SnC<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Organisations \u00e0 but non lucratif r\u00e9alisant des activit\u00e9s commerciales<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beec348 elementor-widget elementor-widget-heading\" data-id=\"beec348\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Exceptions et exon\u00e9rations<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-743b10cf elementor-widget elementor-widget-text-editor\" data-id=\"743b10cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il convient de noter que le crit\u00e8re principal pour l&rsquo;assujettissement \u00e0 la TVA est le chiffre d&rsquo;affaires annuel: les entreprises r\u00e9alisant un chiffre d&rsquo;affaires annuel sup\u00e9rieur \u00e0 <strong>100&rsquo;000 CHF<\/strong> provenant de prestations soumises \u00e0 la TVA sont soumises \u00e0 la TVA. Cependant, pour les <strong>associations <\/strong>et <a href=\"https:\/\/fidulex.ch\/la-fondation-en-suisse-comment-ca-marche\/\"><strong>fondations<\/strong><\/a> \u00e0 but non lucratif le seuil est fix\u00e9 \u00e0<strong> 150&rsquo;000 CHF<\/strong>.<\/p><p>Les entreprises dont le chiffre d&rsquo;affaires est inf\u00e9rieur \u00e0 ces seuils peuvent choisir de s&rsquo;assujettir <strong>volontairement<\/strong> \u00e0 la TVA.<\/p><p>Comme mentionn\u00e9, certaines activit\u00e9s et prestations peuvent \u00eatre exempt\u00e9es de la TVA, m\u00eame si elles d\u00e9passent le seuil, c&rsquo;est le cas pour les services m\u00e9dicaux et \u00e9ducatifs par exemple. De plus, les exportations sont exempt\u00e9es de TVA (elle sera pay\u00e9e dans le pays importeur).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64e1de52 elementor-widget elementor-widget-heading\" data-id=\"64e1de52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-451e2833 elementor-widget elementor-widget-toggle\" data-id=\"451e2833\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1151\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1151\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment remplir un d\u00e9compte TVA suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1151\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1151\"><p>Pour remplir un d\u00e9compte TVA suisse, il vous faudra suivre la proc\u00e9dure suivante:<br \/><br \/><\/p><div class=\"flex flex-grow flex-col max-w-full\"><div class=\"min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"13ce499b-5771-4349-9a1e-ae2bdc91dad7\"><div class=\"flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><p><strong>1. Calcul des montants<\/strong> :<\/p><p>Rassemblez les factures de vente et d&rsquo;achat pour calculer la TVA due sur les ventes et la TVA r\u00e9cup\u00e9rable sur les achats.<\/p><p><strong>2. Remplir le formulaire de d\u00e9compte<\/strong> :<\/p><p>Utilisez le formulaire officiel de l\u2019administration fiscale pour d\u00e9clarer les montants de TVA collect\u00e9e et d\u00e9ductible, selon la m\u00e9thode choisie (effective ou taux de la dette fiscale nette).<\/p><p><strong>3. Envoi de la d\u00e9claration<\/strong> :<\/p><p>Effectuez la d\u00e9claration en ligne sur le portail de l\u2019Administration F\u00e9d\u00e9rale des Contributions via D\u00e9compte TVA Easy ou Pro.<\/p><p><strong>4. Paiement ou remboursement<\/strong> :<\/p><p>Si la TVA collect\u00e9e est sup\u00e9rieure \u00e0 la TVA d\u00e9ductible, versez la diff\u00e9rence \u00e0 l\u2019administration fiscale.<\/p><p>Si la TVA d\u00e9ductible est sup\u00e9rieure, demandez un remboursement.<\/p><\/div><\/div><\/div><\/div><div class=\"mt-1 flex gap-3 empty:hidden juice:-ml-3\"><div class=\"items-center justify-start rounded-xl p-1 flex\"><div class=\"flex items-center\">\u00a0<\/div><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1152\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1152\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment calculer la TVA en Suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1152\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1152\"><p>Pour calculer la TVA en Suisse, suivez les \u00e9tapes suivantes:<\/p><p><strong>1. Identifiez le taux de TVA applicable:<\/strong><\/p><ul><li>Taux normal (8.1%)<\/li><li>Taux r\u00e9duit (2.5%)<\/li><li>Taux sp\u00e9cial (3.7%)<\/li><\/ul><p>\u00a0<\/p><p><strong>2. Calculez la TVA Collect\u00e9e<\/strong><\/p><p>TVA collect\u00e9e = Prix de vente HT \u00d7 Taux de TVA<\/p><p>Exemple: pour un produit co\u00fbtant CHF 100, la TVA sera de CHF 8.1.<\/p><p>\u00a0<\/p><p><strong>3. Calculer la TVA D\u00e9ductible<\/strong><\/p><p>TVA d\u00e9ductible = Prix d&rsquo;achat HT x Taux de TVA<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1153\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1153\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment obtenir un num\u00e9ro de TVA ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1153\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1153\"><p>Pour obtenir un num\u00e9ro de TVA, aussi appel\u00e9 num\u00e9ro IDE, il vous faudra \u00eatre inscrit-e au Registre du Commerce de votre canton. Ensuite, vous devez soumettre une demande \u00e0 travers le portail de l&rsquo;AFC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1154\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1154\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"icon icon-plus-circle\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened icon icon-circle-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Comment r\u00e9cup\u00e9rer la TVA Fran\u00e7aise en Suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1154\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1154\"><p>Pour r\u00e9cup\u00e9rer la TVA pay\u00e9e en Suisse lors de l&rsquo;achat de biens ou de services, votre entreprise peut demander un remboursement via le <a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3559-sd\/demande-de-remboursement-de-tva-par-un-assujetti-etabli-hors-de-lue\" target=\"_blank\" rel=\"noopener\">formulaire 3559 SD<\/a>, disponible sur les site des imp\u00f4ts fran\u00e7ais.<\/p><p>Les conditions pour se faire rembourser la TVA fran\u00e7aise en Suisse sont les suivantes: <\/p><ul><li>Ne pas \u00eatre assujetti \u00e0 la TVA en France.<\/li><li>Ne pas avoir de si\u00e8ge social, d&rsquo;\u00e9tablissement stable ou de domicile en France.<\/li><li>Utiliser les biens et services achet\u00e9s pour des activit\u00e9s soumises \u00e0 la TVA en Suisse.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Comment remplir un d\\u00e9compte TVA suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour remplir un d\\u00e9compte TVA suisse, il vous faudra suivre la proc\\u00e9dure suivante:<br \\\/><br \\\/><\\\/p><div class=\\\"flex flex-grow flex-col max-w-full\\\"><div class=\\\"min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2\\\" dir=\\\"auto\\\" data-message-author-role=\\\"assistant\\\" data-message-id=\\\"13ce499b-5771-4349-9a1e-ae2bdc91dad7\\\"><div class=\\\"flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]\\\"><div class=\\\"markdown prose w-full break-words dark:prose-invert light\\\"><p><strong>1. Calcul des montants<\\\/strong> :<\\\/p><p>Rassemblez les factures de vente et d&rsquo;achat pour calculer la TVA due sur les ventes et la TVA r\\u00e9cup\\u00e9rable sur les achats.<\\\/p><p><strong>2. Remplir le formulaire de d\\u00e9compte<\\\/strong> :<\\\/p><p>Utilisez le formulaire officiel de l\\u2019administration fiscale pour d\\u00e9clarer les montants de TVA collect\\u00e9e et d\\u00e9ductible, selon la m\\u00e9thode choisie (effective ou taux de la dette fiscale nette).<\\\/p><p><strong>3. Envoi de la d\\u00e9claration<\\\/strong> :<\\\/p><p>Effectuez la d\\u00e9claration en ligne sur le portail de l\\u2019Administration F\\u00e9d\\u00e9rale des Contributions via D\\u00e9compte TVA Easy ou Pro.<\\\/p><p><strong>4. Paiement ou remboursement<\\\/strong> :<\\\/p><p>Si la TVA collect\\u00e9e est sup\\u00e9rieure \\u00e0 la TVA d\\u00e9ductible, versez la diff\\u00e9rence \\u00e0 l\\u2019administration fiscale.<\\\/p><p>Si la TVA d\\u00e9ductible est sup\\u00e9rieure, demandez un remboursement.<\\\/p><\\\/div><\\\/div><\\\/div><\\\/div><div class=\\\"mt-1 flex gap-3 empty:hidden juice:-ml-3\\\"><div class=\\\"items-center justify-start rounded-xl p-1 flex\\\"><div class=\\\"flex items-center\\\">\\u00a0<\\\/div><\\\/div><\\\/div>\"}},{\"@type\":\"Question\",\"name\":\"Comment calculer la TVA en Suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour calculer la TVA en Suisse, suivez les \\u00e9tapes suivantes:<\\\/p><p><strong>1. Identifiez le taux de TVA applicable:<\\\/strong><\\\/p><ul><li>Taux normal (8.1%)<\\\/li><li>Taux r\\u00e9duit (2.5%)<\\\/li><li>Taux sp\\u00e9cial (3.7%)<\\\/li><\\\/ul><p>\\u00a0<\\\/p><p><strong>2. Calculez la TVA Collect\\u00e9e<\\\/strong><\\\/p><p>TVA collect\\u00e9e = Prix de vente HT \\u00d7 Taux de TVA<\\\/p><p>Exemple: pour un produit co\\u00fbtant CHF 100, la TVA sera de CHF 8.1.<\\\/p><p>\\u00a0<\\\/p><p><strong>3. Calculer la TVA D\\u00e9ductible<\\\/strong><\\\/p><p>TVA d\\u00e9ductible = Prix d&rsquo;achat HT x Taux de TVA<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Comment obtenir un num\\u00e9ro de TVA ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour obtenir un num\\u00e9ro de TVA, aussi appel\\u00e9 num\\u00e9ro IDE, il vous faudra \\u00eatre inscrit-e au Registre du Commerce de votre canton. 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This comprehensive guide will take you through all the essentials of VAT.<\/p>","protected":false},"author":1,"featured_media":34831,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-34829","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/34829","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/comments?post=34829"}],"version-history":[{"count":13,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/34829\/revisions"}],"predecessor-version":[{"id":37965,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/34829\/revisions\/37965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/34831"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=34829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=34829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=34829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}