{"id":6899,"date":"2023-09-12T11:50:00","date_gmt":"2023-09-12T10:50:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6899"},"modified":"2024-07-11T11:55:32","modified_gmt":"2024-07-11T10:55:32","slug":"changements-dans-la-conformite-a-la-tva-en-suisse-a-partir-du-1er-janvier-2025","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/switzerland-vat-compliance-changes-from-1-january-2025\/","title":{"rendered":"Suisse - Changements en mati\u00e8re de conformit\u00e9 \u00e0 la TVA \u00e0 partir du 1er janvier 2025"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Le Parlement suisse a approuv\u00e9 une s\u00e9rie de modifications de la loi sur la TVA, qui entreront en vigueur le 1er janvier 2025. Ces changements sont les suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L'introduction de r\u00e8gles de fournisseur pr\u00e9sum\u00e9 pour les places de march\u00e9 en ligne, qui exigeront des places de march\u00e9 en ligne qu'elles collectent et versent la TVA sur les ventes de biens import\u00e9s de faible valeur par des fournisseurs non-r\u00e9sidents \u00e0 des consommateurs locaux suisses. Le r\u00e9gime de fournisseur r\u00e9put\u00e9 ne s'applique qu'\u00e0 la fourniture de biens, et non \u00e0 la vente de services num\u00e9riques.<\/li>\n\n\n\n<li>Le \"lieu de prestation\" des services de diffusion en continu dans les domaines de la culture, des arts, des sports, de l'\u00e9ducation, de la science et du divertissement sera r\u00e9put\u00e9 se situer l\u00e0 o\u00f9 le destinataire du service est \u00e9tabli ou domicili\u00e9.<\/li>\n\n\n\n<li>La TVA sur les produits menstruels sera soumise au taux r\u00e9duit de 2,6%.<\/li>\n\n\n\n<li>Les services suivants seront exon\u00e9r\u00e9s de la TVA :<br>Services de soins coordonn\u00e9s li\u00e9s aux traitements curatifs<br>Services de voyage revendus par des agences de voyage<br>Frais de participation \u00e0 des manifestations culturelles<\/li>\n\n\n\n<li>Les autorit\u00e9s fiscales suisses peuvent d\u00e9cider de ne plus exiger la d\u00e9signation d'un repr\u00e9sentant fiscal local pour les contribuables non-r\u00e9sidents immatricul\u00e9s \u00e0 la TVA.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Le Parlement suisse a approuv\u00e9 une s\u00e9rie de modifications de la loi sur la TVA, qui entreront en vigueur le 1er janvier 2025. Ces changements sont les suivants :<\/p>","protected":false},"author":239137925,"featured_media":6901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1403],"tags":[1421],"class_list":["post-6899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-global-vat-updates","tag-switzerland-vat-update"],"jetpack_publicize_connections":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1Nh","jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-swiss-update_1140x300.png","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137925"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6899"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6899\/revisions"}],"predecessor-version":[{"id":6902,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6899\/revisions\/6902"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6901"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}