{"id":1716,"date":"2024-10-01T20:11:23","date_gmt":"2024-10-01T18:11:23","guid":{"rendered":"https:\/\/swiss-pol.ch\/?p=1716"},"modified":"2025-02-23T20:26:14","modified_gmt":"2025-02-23T19:26:14","slug":"evolution-des-taux-de-tva-en-suisse-en-2024","status":"publish","type":"post","link":"https:\/\/swiss-pol.ch\/?p=1716&lang=fr","title":{"rendered":"\u00c9volution des taux de TVA en Suisse en 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1716\" class=\"elementor elementor-1716\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-971c87e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"971c87e\" data-element_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-9ed53a0\" data-id=\"9ed53a0\" data-element_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-94e7567 elementor-widget elementor-widget-text-editor\" data-id=\"94e7567\" data-element_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>L&#8217;ann\u00e9e 2024 marque un changement important dans la gestion de la taxe sur la valeur ajout\u00e9e (TVA) en Suisse.<\/p><p>Attention aux prestations factur\u00e9es en 2023 qui se rapportent \u00e0 2024.<\/p><p>Toutes les prestations relatives \u00e0 2024 doivent d\u00e9j\u00e0 faire appara\u00eetre les nouveaux taux, m\u00eame si la facture a \u00e9t\u00e9 \u00e9tablie en 2023.<\/p><p>&#8211; Cela vaut notamment pour toutes les prestations factur\u00e9es \u00e0 l&#8217;avance (abonnement, leasing, contrat de service, etc.).<\/p><p>&#8211; Il en va de m\u00eame pour les demandes d&#8217;acomptes pour des prestations \u00e0 fournir \u00e0 partir du 1er janvier 2024.<\/p><p>&#8211; Si la prestation est r\u00e9partie sur 2 ann\u00e9es civiles, elle doit \u00eatre r\u00e9partie proportionnellement dans le temps (sinon le nouveau taux s&#8217;applique \u00e0 l&#8217;ensemble de la facture).<\/p><p>\u00c0 partir du 1er janvier 2024, les taux de TVA seront augment\u00e9s comme suit:<\/p>\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7ae29c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7ae29c\" data-element_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-42b409b\" data-id=\"42b409b\" data-element_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-d3890f9 elementor-widget elementor-widget-image\" data-id=\"d3890f9\" data-element_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=\"662\" height=\"309\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1594\" alt=\"VAT stawki\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png 662w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word-300x140.png 300w\" sizes=\"(max-width: 662px) 100vw, 662px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bbc18c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bbc18c\" data-element_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-3efce64\" data-id=\"3efce64\" data-element_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-024ad94 elementor-widget elementor-widget-text-editor\" data-id=\"024ad94\" data-element_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 qui d\u00e9duisent la TVA sur une base forfaitaire (TDFN) seront inform\u00e9es du nouveau taux forfaitaire.<\/p><p>Les nouveaux taux sont les suivants:<\/p>\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db0aee8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db0aee8\" data-element_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-6769477\" data-id=\"6769477\" data-element_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-4f20256 elementor-widget elementor-widget-image\" data-id=\"4f20256\" data-element_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=\"604\" height=\"538\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1595\" alt=\"ryczalt VAT\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png 604w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word-300x267.png 300w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/>\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\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>L&#8217;ann\u00e9e 2024 marque un changement important dans la gestion de la taxe sur la valeur ajout\u00e9e (TVA) en Suisse. Attention aux prestations factur\u00e9es en 2023 qui se rapportent \u00e0 2024. Toutes les prestations relatives \u00e0 2024 doivent d\u00e9j\u00e0 faire appara\u00eetre les nouveaux taux, m\u00eame si la facture a \u00e9t\u00e9 \u00e9tablie en 2023. &#8211; Cela vaut [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1609,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[104,136],"tags":[],"class_list":["post-1716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2024-fr","category-actualites"],"_links":{"self":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1716"}],"version-history":[{"count":4,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1716\/revisions"}],"predecessor-version":[{"id":1720,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1716\/revisions\/1720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/media\/1609"}],"wp:attachment":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}