{"id":236623,"date":"2023-10-31T12:07:00","date_gmt":"2023-10-31T11:07:00","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=236623"},"modified":"2024-07-10T11:28:45","modified_gmt":"2024-07-10T09:28:45","slug":"erhohung-der-mehrwertsteuersatze-am-1-januar-2024","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/de\/hausse-des-taux-de-tva-au-1er-janvier-2024\/","title":{"rendered":"Erh\u00f6hung der Mehrwertsteuers\u00e4tze am 1. Januar 2024"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; 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_builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb positioning=\u00a0\u00bbabsolute\u00a0\u00bb position_origin_a=\u00a0\u00bbbottom_left\u00a0\u00bb vertical_offset=\u00a0\u00bb20px\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb5%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.24.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Afin de couvrir le d\u00e9ficit attendu de l\u2019AVS en Suisse, les Suisses ont vot\u00e9 le 25 septembre 2022 pour une augmentation des taux de TVA applicables en Suisse.<\/h3>\n<h3><\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>Les taux de TVA en Suisse seront donc relev\u00e9s comme suit* \u00e0 compter du 1er janvier 2024 :<\/h3>\n<p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-fiduciaire-hausse-tva-1023-1.png\u00a0\u00bb alt=\u00a0\u00bbGraphique nombres de frontaliers\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-fiduciaire-hausse-tva-1023-1&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text ul_type=\u00a0\u00bbsquare\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb link_font=\u00a0\u00bb||||on||||\u00a0\u00bb link_text_color=\u00a0\u00bb#002856&Prime; header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p><span style=\"font-weight: 400;\">Le 1er janvier 2024 se rapprochant rapidement, il convient aux entreprises assujetties \u00e0 la TVA en Suisse d\u2019anticiper ces changements, souvent plus complexes qu\u2019il n\u2019y parait, et garantir une transition prenant en compte les anciens et les nouveaux taux.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En effet, des modifications des syst\u00e8mes ERP et comptables doivent \u00eatre adapt\u00e9s aux nouveaux taux bien avant le 1er janvier 2024, en particulier, s\u2019agissant des assujetti\u00b7e\u00b7s fournissant des prestations couvrant plusieurs p\u00e9riodes.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">* Le rel\u00e8vement des taux l\u00e9gaux engendre \u00e9galement une adaptation correspondante des taux de la dette fiscale nette \/ taux forfaitaires (liste des nouveaux taux applicables publi\u00e9e sur le site de l\u2019Administration F\u00e9d\u00e9rale des Contributions (AFC<\/span><\/i><span style=\"font-weight: 400;\">)<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>D\u00e9termination du taux applicable<\/h3>\n<p><span style=\"font-weight: 400;\">En TVA, la dette fiscale nait au moment de la facturation, ou encore lors de l\u2019encaissement en cas de d\u00e9compte selon les contre-prestations re\u00e7ues. Ce qui est d\u00e9cisif pour la d\u00e9termination du taux de TVA applicable n\u2019est cependant ni la date de la facture ou de l\u2019encaissement mais la date ou la p\u00e9riode \u00e0 laquelle la prestation est fournie.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aussi, il est primordial de pouvoir d\u00e9terminer la date \/ p\u00e9riode \u00e0 laquelle la prestation est fournie : Les prestations fournies avant le 1er janvier 2024 seront soumises aux anciens taux et les prestations fournies apr\u00e8s le 1er janvier 2024 seront soumises aux nouveaux taux.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Prestations fournies sur plusieurs p\u00e9riodes :<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u00e9terminer la date \/ p\u00e9riode \u00e0 laquelle la prestation est fournie n\u2019est pas toujours facile :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certains domaines connaissent des prestations fournies sur plusieurs p\u00e9riodes. Par exemple les contrats de maintenance et de service, de t\u00e9l\u00e9communication, les abonnements (sport, journaux\u2026), les locations annuelles \/ saisonni\u00e8res, les contrats de leasing, les prestations dans le domaine de la construction, la distribution d\u2019\u00e9lectricit\u00e9, gaz\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certaines difficult\u00e9s peuvent aussi appara\u00eetre en cas de paiements anticip\u00e9s, facturation de prestations continues, application de rabais, note de cr\u00e9dit, retour de marchandises\u2026<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Si un abonnement ou un contrat s\u2019\u00e9tend au-del\u00e0 de la date d\u2019entr\u00e9e en vigueur du rel\u00e8vement des taux, il faut proc\u00e9der \u00e0 une r\u00e9partition \u00ab\u00a0prorata temporis\u00a0\u00bb de la contre-prestation entre l\u2019ancien et le nouveau taux.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ainsi, la facture d\u2019un abonnement de fitness ou de cours couvrant \u00e0 la fois 2023 et 2024 doit r\u00e9partir la contre-prestation et soumettre chaque partie de la contre-prestation au taux applicable \u00ab\u00a0prorata temporis\u00a0\u00bb entre 2023 et 2024. Si cette r\u00e9partition n\u2019est pas op\u00e9r\u00e9e, l\u2019ensemble de la contre-prestation sera soumis au taux le plus haut.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>Dans quels cas faut-il appliquer les anciens taux d\u2019imp\u00f4t ? Et dans quels cas les nouveaux ?<\/h3>\n<p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-fiduciaire-hausse-tva-1023-2.png\u00a0\u00bb alt=\u00a0\u00bbGraphique pr\u00e9l\u00e8vement obligatoire\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-fiduciaire-hausse-tva-1023-2&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text ul_type=\u00a0\u00bbsquare\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb link_font=\u00a0\u00bb||||on||||\u00a0\u00bb link_text_color=\u00a0\u00bb#002856&Prime; header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>D\u00e9claration dans les d\u00e9comptes TVA<\/h3>\n<p><span style=\"font-weight: 400;\">Les chiffres d\u2019affaires peuvent \u00eatre d\u00e9clar\u00e9s pour la premi\u00e8re fois aussi bien aux anciens qu\u2019aux nouveaux taux d\u2019imposition dans le d\u00e9compte du 3e trimestre 2023 (en cas de m\u00e9thode de d\u00e9compte effective ou de d\u00e9compte selon la m\u00e9thode des taux forfaitaires), du 2e semestre 2023 (en cas de d\u00e9compte selon la m\u00e9thode des taux de la dette fiscale nette) et du mois de juillet 2023 (en cas de d\u00e9compte mensuel).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les contre-prestations qui doivent \u00eatre d\u00e9clar\u00e9es dans des d\u00e9comptes ant\u00e9rieurs mais qui concernent des prestations qui seront fournies \u00e0 partir du 1er janvier 2024 doivent d\u2019abord \u00eatre d\u00e9clar\u00e9es aux anciens taux. Elles pourront \u00eatre corrig\u00e9es au plus t\u00f4t dans le d\u00e9compte du 3e trimestre 2023, du 2e semestre 2023 ou celui du mois de juillet 2023.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>Recommandations et points d\u2019attention pour votre entreprise<\/h3>\n<p><span style=\"font-weight: 400;\">Il importe d\u00e8s \u00e0 pr\u00e9sent aux assujetti\u00b7e\u00b7s TVA en Suisse de pr\u00eater une attention particuli\u00e8re \u00e0 ces changements de taux et de notamment :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mettre en place un plan d\u2019adaptation des syst\u00e8mes ERP afin de garantir une transition des syst\u00e8mes qui tiendra compte des anciens taux mais \u00e9galement des nouveaux taux de TVA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9terminer les codes TVA suppl\u00e9mentaires \u00e0 cr\u00e9er pour g\u00e9rer les nouveaux taux (ne pas oublier les notes de cr\u00e9dits).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informer les collaborateur\u00b7trice\u00b7s de ce changement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Examiner les transactions entrantes et sortantes afin de d\u00e9terminer la date de la fourniture de la prestation et valider le taux de TVA applicable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revoir le format des factures afin d\u2019y inclure potentiellement deux taux de TVA et adapter les reportings automatiques au niveau du d\u00e9compte TVA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revoir les contrats \/ conditions g\u00e9n\u00e9rales afin de refl\u00e9ter les nouveaux taux \u00e0 partir du 1er janvier 2024 et pr\u00eater attention aux paiements anticip\u00e9s.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vous trouverez toutes les informations d\u00e9taill\u00e9es concernant la pratique administrative relative \u00e0 cette augmentation dans l\u2019Info TVA 19 <\/span><a href=\"https:\/\/www.gate.estv.admin.ch\/mwst-webpublikationen\/public\/pages\/taxInfos\/tableOfContent.xhtml?publicationId=1003601&amp;lang=fr\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u00abAugmentation des taux de TVA au 1er janvier 2024\u00bb<\/span><\/a><span style=\"font-weight: 400;\"> publi\u00e9e par l\u2019AFC.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1&Prime; sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNjYyNCJ9fQ==@\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.26.0&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346&Prime; button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346&Prime; button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin_tablet=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22button_text_color__hover%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#FB0346&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>Derni\u00e8res actualit\u00e9s<\/h2>\n<p>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856&Prime; header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856&Prime; custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3><span style=\"font-weight: 400;\">Le d\u00e9partement TVA de Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question que vous pourriez avoir relatives \u00e0 ce sujet. 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