{"id":6971,"date":"2023-06-20T16:20:00","date_gmt":"2023-06-20T15:20:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6971"},"modified":"2024-07-15T16:23:16","modified_gmt":"2024-07-15T15:23:16","slug":"la-suisse-va-introduire-des-regles-de-fournisseur-presume-pour-les-places-de-marche-en-ligne","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/switzerland-will-introduce-deemed-supplier-rules-for-online-marketplaces\/","title":{"rendered":"La Suisse va introduire des r\u00e8gles de fournisseur pr\u00e9sum\u00e9 pour les march\u00e9s en ligne"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Le 16 juin 2023, le Parlement suisse a adopt\u00e9 la modification de la loi sur la TVA qui introduira les r\u00e8gles relatives aux fournisseurs pr\u00e9sum\u00e9s pour les places de march\u00e9 en ligne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces nouvelles propositions s'aligneront sur les r\u00e8gles actuelles de l'UE qui ont \u00e9t\u00e9 impos\u00e9es en juillet 2021. Leur objectif est d'\u00e9viter toute disparit\u00e9 entre les fournisseurs \u00e9tablis en Suisse et les vendeurs de commerce \u00e9lectronique non-r\u00e9sidents op\u00e9rant en Suisse, car il y a encore beaucoup d'\u00e9vasion fiscale dans ce domaine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En vertu de la nouvelle r\u00e9glementation propos\u00e9e, les places de march\u00e9 en ligne seraient consid\u00e9r\u00e9es comme le fournisseur de ces biens. Par cons\u00e9quent, du point de vue de la TVA, les fournisseurs de commerce \u00e9lectronique sont r\u00e9put\u00e9s effectuer une vente exon\u00e9r\u00e9e de TVA \u00e0 la place de march\u00e9 en ligne et cette derni\u00e8re est r\u00e9put\u00e9e vendre les produits au consommateur final. Cela signifie que le march\u00e9 en ligne devra comptabiliser et payer la TVA sur toutes les livraisons de biens qu'il facilite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les modifications devraient entrer en vigueur \u00e0 partir du 1er janvier 2025.<\/p>","protected":false},"excerpt":{"rendered":"<p>On June 16, 2023, the Swiss Parliament adopted the amendment to the VAT Act which will introduce the deemed supplier rules for online marketplaces. These new proposals [&hellip;]<\/p>\n","protected":false},"author":239137924,"featured_media":6972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","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-6971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-global-vat-updates","tag-switzerland-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-Switzerland_Blog_Posts_1140x300px.png","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1Or","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6971","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\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6971"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6971\/revisions"}],"predecessor-version":[{"id":6974,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6971\/revisions\/6974"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6972"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}