{"id":37513,"date":"2024-09-18T11:26:13","date_gmt":"2024-09-18T09:26:13","guid":{"rendered":"https:\/\/fidulex.ch\/?p=37513"},"modified":"2024-09-25T12:01:31","modified_gmt":"2024-09-25T10:01:31","slug":"how-to-draw-up-a-vat-statement","status":"publish","type":"post","link":"https:\/\/fidulex.ch\/en\/comment-etablir-un-decompte-tva\/","title":{"rendered":"How do I draw up a VAT statement?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37513\" class=\"elementor elementor-37513\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41c8a12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41c8a12\" 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-253ac1b\" data-id=\"253ac1b\" 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-e5081cf elementor-widget elementor-widget-heading\" data-id=\"e5081cf\" 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\">Qu'est-ce qu'un d\u00e9compte TVA ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f63d8f7 elementor-widget elementor-widget-text-editor\" data-id=\"f63d8f7\" 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>En Suisse, un d\u00e9compte TVA est un document qui permet aux entreprises assujetties \u00e0 la TVA de d\u00e9clarer et de r\u00e9gulariser la TVA qu\u2019elles ont collect\u00e9e sur leurs ventes et celle qu\u2019elles ont pay\u00e9e sur leurs achats. Ce d\u00e9compte est <strong>obligatoire<\/strong> et doit \u00eatre soumis p\u00e9riodiquement (tous les trimestres ou semestres en fonction de la taille de la m\u00e9thode choisie) \u00e0 l&rsquo;Administration f\u00e9d\u00e9rale des contributions (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-404868f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"404868f\" 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\/comment-faire-un-business-plan\/\">\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-Document-Search\"><\/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\">Consultez notre guide de la TVA suisse<\/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-d61ff15 elementor-widget elementor-widget-heading\" data-id=\"d61ff15\" 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 d'un d\u00e9compte TVA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55b2c86 elementor-widget elementor-widget-text-editor\" data-id=\"55b2c86\" 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 TVA sert \u00e0 <strong>ajuster<\/strong> le montant de TVA que l\u2019entreprise doit payer \u00e0 l\u2019\u00c9tat ou qu\u2019elle peut r\u00e9cup\u00e9rer, en fonction de son activit\u00e9. Il permet d\u2019assurer une juste taxation et de r\u00e9guler les flux de TVA entre les entreprises et l\u2019administration fiscale.<\/p><p>Il convient de comprendre les deux aspects de la TVA: la TVA collect\u00e9e et d\u00e9ductible. La <strong>TVA collect\u00e9e<\/strong> designe ce que la taxe qu&rsquo;une entreprise a factur\u00e9e \u00e0 ses clients lors de la vente de biens ou services. La <strong>TVA d\u00e9ductible<\/strong> est la TVA que l\u2019entreprise a pay\u00e9e sur ses achats (fournitures, biens, services) et qu&rsquo;elle peut d\u00e9duire de la TVA collect\u00e9e.<\/p><p><strong>Calcul de la TVA due ou du cr\u00e9dit de TVA<\/strong> : Le d\u00e9compte permet de calculer la diff\u00e9rence entre la TVA collect\u00e9e et la TVA d\u00e9ductible.<\/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-ff3be05 elementor-widget elementor-widget-heading\" data-id=\"ff3be05\" 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\">Exemple de calcul 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-aa9613d elementor-widget elementor-widget-text-editor\" data-id=\"aa9613d\" 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 permet de calculer la <strong>diff\u00e9rence<\/strong> entre la TVA collect\u00e9e et la TVA d\u00e9ductible. Si la TVA collect\u00e9e est sup\u00e9rieure \u00e0 la TVA d\u00e9ductible, l&rsquo;entreprise doit verser la diff\u00e9rence \u00e0 l\u2019AFC, envers qui elle a une <strong>dette<\/strong>. Si la TVA d\u00e9ductible est sup\u00e9rieure \u00e0 la TVA collect\u00e9e, l&rsquo;entreprise a un cr\u00e9dit de TVA qu\u2019elle peut soit reporter sur la prochaine p\u00e9riode, soit demander \u00e0 se faire rembourser.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ba621c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba621c3\" 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-50 elementor-inner-column elementor-element elementor-element-be85124\" data-id=\"be85124\" 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-0fa7a8f elementor-widget elementor-widget-heading\" data-id=\"0fa7a8f\" 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<div class=\"elementor-heading-title elementor-size-default\">Entreprise ABC<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2368ef elementor-widget elementor-widget-heading\" data-id=\"f2368ef\" 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<div class=\"elementor-heading-title elementor-size-default\">TVA collect\u00e9e sur les ventes<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d634b8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"4d634b8\" 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-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\">Vente de 10'000 CHF HT (8.1%) = 810 CHF<\/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-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\">Vente de 5'000 CHF HT (8.1%) = 405 CHF<\/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=\"fas fa-equals\"><\/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\"><strong>Total TVA collect\u00e9e de 1'215 CHF<\/strong><\/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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e56533d\" data-id=\"e56533d\" 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-f83605f elementor-widget elementor-widget-heading\" data-id=\"f83605f\" 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<div class=\"elementor-heading-title elementor-size-default\">AFC<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-786714c elementor-widget elementor-widget-heading\" data-id=\"786714c\" 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<div class=\"elementor-heading-title elementor-size-default\">TVA d\u00e9ductible sur les achats<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29142c8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"29142c8\" 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-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\">Achat de 3'000 CHF HT (8.1%) = 243 CHF<\/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-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\">Achat de 2'000 CHF HT (8.1%) = 162 CHF<\/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=\"fas fa-equals\"><\/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\"><strong>Total TVA d\u00e9ductible de 405 CHF<\/strong><\/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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d195ead elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d195ead\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/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-4697d89 elementor-widget elementor-widget-heading\" data-id=\"4697d89\" 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<div class=\"elementor-heading-title elementor-size-default\">Balance TVA<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3289a9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e3289a9\" 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-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\"><strong>TVA collect\u00e9e :<\/strong> 1'215 CHF<\/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-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\"><strong>TVA d\u00e9ductible :<\/strong> = 405 CHF<\/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=\"fas fa-equals\"><\/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\"><strong>TVA due \u00e0 l'administration fiscale (dette) = 1'215 CHF - 405 CHF = 810 CHF<\/strong><\/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-b277cbf elementor-widget elementor-widget-heading\" data-id=\"b277cbf\" 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\">M\u00e9thodes de d\u00e9compte<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c2fc72 elementor-widget elementor-widget-text-editor\" data-id=\"1c2fc72\" 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>En fonction de la m\u00e9thode de d\u00e9compte de votre soci\u00e9t\u00e9, la proc\u00e9dure de d\u00e9compte TVA pourra varier.<\/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-1cab15c elementor-widget elementor-widget-heading\" data-id=\"1cab15c\" 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\">M\u00e9thode effective<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c168a9 elementor-widget elementor-widget-text-editor\" data-id=\"4c168a9\" 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 m\u00e9thode de d\u00e9compte effective est principalement utilis\u00e9e par les moyennes et grandes entreprises, et elle requiert la <strong>d\u00e9claration exacte<\/strong> de la TVA collect\u00e9e et de la TVA d\u00e9ductible sur chaque transaction. <span class=\"wixui-rich-text__text\">Ce d\u00e9compte doit \u00eatre effectu\u00e9 tous les trois mois, et le paiement de l&rsquo;imp\u00f4t d\u00fb devra \u00eatre fait en m\u00eame temps.<\/span><\/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-92f4cd2 elementor-widget elementor-widget-heading\" data-id=\"92f4cd2\" 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\">M\u00e9thode de la dette fiscale nette<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9239a1e elementor-widget elementor-widget-text-editor\" data-id=\"9239a1e\" 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 m\u00e9thode de la dette fiscale nette est adapt\u00e9e aux petites entreprises, car elle simplifie le processus de d\u00e9compte en appliquant un<strong> taux forfaitaire<\/strong> sur le chiffre d\u2019affaires pour calculer la TVA due, et est a effectuer tous les <strong>6 mois<\/strong>. Ici, nul besoin de proc\u00e9der au calcul de l&rsquo;imp\u00f4t d\u00fb. Le taux de dette fiscale nette est d\u00e9termin\u00e9 par l&rsquo;AFC, et est adapt\u00e9 \u00e0 chaque branche d&rsquo;activit\u00e9. L&rsquo;<strong><a href=\"https:\/\/www.fedlex.admin.ch\/eli\/oc\/2023\/18\/fr\" target=\"_blank\" rel=\"noopener\">ordonnance de l&rsquo;AFC sur la valeur des taux de la dette fiscale nette <\/a><\/strong>par branche et activit\u00e9 est consultable sur le site de la Conf\u00e9d\u00e9ration.<\/p><p>Pour utiliser cette m\u00e9thode, votre entreprise devra remplir deux <strong>conditions<\/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-08fd9aa elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"08fd9aa\" 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-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\">Le chiffre d'affaires annuel ne doit pas d\u00e9passer <strong>5'005'000 CHF<\/strong> de prestations imposables<\/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-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\">L'imp\u00f4t annuel ne d\u00e9passe pas <strong>103'000 CHF<\/strong> pour la m\u00eame p\u00e9riode.<\/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-b7e40e8 elementor-widget elementor-widget-heading\" data-id=\"b7e40e8\" 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\">Modes de d\u00e9compte<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3eb6f2d elementor-widget elementor-widget-text-editor\" data-id=\"3eb6f2d\" 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 existe deux modes de d\u00e9compte pour les entreprises assujetties \u00e0 la TVA: la m\u00e9thode du d\u00e9compte selon les contre-prestations convenues, et la m\u00e9thode du d\u00e9compte selon les contre-prestations re\u00e7ues.<\/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-c2729f7 elementor-widget elementor-widget-heading\" data-id=\"c2729f7\" 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\">D\u00e9compte selon les contre-prestations convenues<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-519eecc elementor-widget elementor-widget-text-editor\" data-id=\"519eecc\" 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>Ce mode de d\u00e9compte est tr\u00e8s populaire en Suisse, et utilis\u00e9 par la majorit\u00e9 des entreprises. L&rsquo;entreprise est tenue de d\u00e9clarer la TVA d\u00e8s qu&rsquo;elle \u00e9met une <strong>facture<\/strong>, m\u00eame si le paiement n&rsquo;a pas encore \u00e9t\u00e9 re\u00e7u. Puis, la TVA d\u00e9ductible (TVA pay\u00e9e sur les achats) est <strong>r\u00e9cup\u00e9rable d\u00e8s r\u00e9ception<\/strong> des factures de fournisseurs, ind\u00e9pendamment du moment du paiement.<\/p><p>L&rsquo;avantage de cette m\u00e9thode est qu&rsquo;elle facilite le suivi de la TVA \u00e0 travers les dettes et cr\u00e9ances.<\/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-16239a8 elementor-widget elementor-widget-heading\" data-id=\"16239a8\" 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\">D\u00e9compte selon les contre-prestations re\u00e7ues<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9ec8b8 elementor-widget elementor-widget-text-editor\" data-id=\"e9ec8b8\" 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>Avec cette m\u00e9thode, l&rsquo;entreprise d\u00e9clare la TVA uniquement lorsque les paiements sont effectivement re\u00e7us ou effectu\u00e9s. La TVA est d\u00e9clar\u00e9e uniquement lorsque le client a <strong>pay\u00e9<\/strong> la facture, puis, la TVA sur les achats est <strong>d\u00e9ductible<\/strong> lorsque l&rsquo;entreprise a r\u00e9ellement pay\u00e9 ses fournisseurs.<\/p><p>Cette m\u00e9thode peut am\u00e9liorer la gestion de la tr\u00e9sorerie, car la TVA n&rsquo;est pay\u00e9e \u00e0 l\u2019administration fiscale qu&rsquo;apr\u00e8s r\u00e9ception des paiements des clients. Cependant, les entreprises qui souhaitent utiliser cette m\u00e9thode doivent obtenir une <strong>autorisation<\/strong> de l&rsquo;Administration f\u00e9d\u00e9rale des contributions (AFC) pour utiliser cette m\u00e9thode.<\/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-882586f elementor-widget elementor-widget-heading\" data-id=\"882586f\" 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-a3e8eec elementor-widget elementor-widget-toggle\" data-id=\"a3e8eec\" 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-1711\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1711\" 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\">Qu'est-ce qu'un d\u00e9compte TVA ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1711\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1711\"><p>Un d\u00e9compte TVA est un <strong>document<\/strong> que les entreprises assujetties \u00e0 la TVA doivent soumettre \u00e0 l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) pour <strong>d\u00e9clarer<\/strong> la TVA collect\u00e9e sur leurs ventes et la TVA d\u00e9ductible sur leurs achats. Il permet de d\u00e9terminer si l&rsquo;entreprise doit payer de la TVA ou si elle peut r\u00e9cup\u00e9rer un cr\u00e9dit 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-1712\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1712\" 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\">Quelles sont les informations n\u00e9cessaires pour \u00e9tablir un d\u00e9compte TVA ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1712\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1712\"><p>Pour \u00e9tablir un d\u00e9compte TVA, vous aurez besoin du montant total de la <strong>TVA collect\u00e9e<\/strong> sur les ventes, le montant total de la <strong>TVA d\u00e9ductible<\/strong> sur les achats, Les montants de <strong>chiffre d\u2019affaires<\/strong> imposable et non imposable, si vous avez des diff\u00e9rents 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-1713\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1713\" 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\">Quand doit-je soumettre un d\u00e9compte TVA ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1713\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1713\"><p>Les entreprises doivent soumettre leur d\u00e9compte TVA \u00e0 l\u2019AFC <strong>trimestriellement<\/strong> ou <strong>semestriellement<\/strong> en fonction de la m\u00e9thode choisie.<\/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-1714\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1714\" 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\">Que se passe-t-il si je ne paie pas la TVA dans les d\u00e9lais ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1714\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1714\"><p>En cas de retard de d\u00e9claration ou de paiement, l\u2019AFC peut appliquer des <strong>p\u00e9nalit\u00e9s<\/strong> de retard et des int\u00e9r\u00eats. Il est important de respecter les \u00e9ch\u00e9ances pour \u00e9viter toute sanction.<\/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-1715\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1715\" 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\">Quels sont les taux de TVA en Suisse ?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1715\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1715\"><p>Les taux TVA en vigueur en 2024 sont:<\/p><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-widget_type=\"icon-list.default\"><div class=\"elementor-widget-container\"><ul><li><span class=\"elementor-icon-list-text\"><strong>Taux normal:<\/strong> 8.1%<\/span><\/li><li><span class=\"elementor-icon-list-text\"><strong>Taux r\u00e9duit:<\/strong> 2.6%<\/span><\/li><li><span class=\"elementor-icon-list-text\"><strong>Taux sp\u00e9cial h\u00e9bergement:<\/strong> 3.7%<\/span><\/li><\/ul><\/div><\/div><\/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\":\"Qu'est-ce qu'un d\\u00e9compte TVA ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Un d\\u00e9compte TVA est un <strong>document<\\\/strong> que les entreprises assujetties \\u00e0 la TVA doivent soumettre \\u00e0 l\\u2019Administration f\\u00e9d\\u00e9rale des contributions (AFC) pour <strong>d\\u00e9clarer<\\\/strong> la TVA collect\\u00e9e sur leurs ventes et la TVA d\\u00e9ductible sur leurs achats. Il permet de d\\u00e9terminer si l&rsquo;entreprise doit payer de la TVA ou si elle peut r\\u00e9cup\\u00e9rer un cr\\u00e9dit de TVA.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les informations n\\u00e9cessaires pour \\u00e9tablir un d\\u00e9compte TVA ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Pour \\u00e9tablir un d\\u00e9compte TVA, vous aurez besoin du montant total de la <strong>TVA collect\\u00e9e<\\\/strong> sur les ventes, le montant total de la <strong>TVA d\\u00e9ductible<\\\/strong> sur les achats, Les montants de <strong>chiffre d\\u2019affaires<\\\/strong> imposable et non imposable, si vous avez des diff\\u00e9rents taux de TVA.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quand doit-je soumettre un d\\u00e9compte TVA ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les entreprises doivent soumettre leur d\\u00e9compte TVA \\u00e0 l\\u2019AFC <strong>trimestriellement<\\\/strong> ou <strong>semestriellement<\\\/strong> en fonction de la m\\u00e9thode choisie.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Que se passe-t-il si je ne paie pas la TVA dans les d\\u00e9lais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>En cas de retard de d\\u00e9claration ou de paiement, l\\u2019AFC peut appliquer des <strong>p\\u00e9nalit\\u00e9s<\\\/strong> de retard et des int\\u00e9r\\u00eats. Il est important de respecter les \\u00e9ch\\u00e9ances pour \\u00e9viter toute sanction.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les taux de TVA en Suisse ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Les taux TVA en vigueur en 2024 sont:<\\\/p><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-widget_type=\\\"icon-list.default\\\"><div class=\\\"elementor-widget-container\\\"><ul><li><span class=\\\"elementor-icon-list-text\\\"><strong>Taux normal:<\\\/strong> 8.1%<\\\/span><\\\/li><li><span class=\\\"elementor-icon-list-text\\\"><strong>Taux r\\u00e9duit:<\\\/strong> 2.6%<\\\/span><\\\/li><li><span class=\\\"elementor-icon-list-text\\\"><strong>Taux sp\\u00e9cial h\\u00e9bergement:<\\\/strong> 3.7%<\\\/span><\\\/li><\\\/ul><\\\/div><\\\/div>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>To draw up a VAT statement in Switzerland, companies must calculate the VAT collected on their sales and the deductible VAT on their purchases. The process involves gathering all invoices, calculating the total VAT collected, deducting the VAT paid on purchases, and determining the amount to be paid or recovered from the tax authorities.<\/p>","protected":false},"author":1,"featured_media":37517,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-37513","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\/37513","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=37513"}],"version-history":[{"count":19,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/37513\/revisions"}],"predecessor-version":[{"id":37779,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/posts\/37513\/revisions\/37779"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media\/37517"}],"wp:attachment":[{"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/media?parent=37513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/categories?post=37513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fidulex.ch\/en\/wp-json\/wp\/v2\/tags?post=37513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}