{"id":240124,"date":"2025-02-03T08:17:29","date_gmt":"2025-02-03T07:17:29","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=240124"},"modified":"2026-01-20T12:00:44","modified_gmt":"2026-01-20T11:00:44","slug":"how-will-vat-change-in-switzerland-in-2025","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/quels-changements-en-matiere-de-tva-en-suisse-en-2025\/","title":{"rendered":"How will VAT change in Switzerland in 2025?"},"content":{"rendered":"\n[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 da_disable_devices=\u00a0\u00bboff|off|off\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][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb|||6px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\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][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&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\u00bb4.27.4&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\u00bb0px||0px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Introduction<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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||||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||20px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Des nouvelles dispositions fiscales TVA sont entr\u00e9es en vigueur au 1er janvier 2025. Ces changements visent \u00e0 moderniser et \u00e0 simplifier le syst\u00e8me de TVA suisse tout en renfor\u00e7ant la lutte contre la fraude fiscale.<\/p>\n<p>Voici un aper\u00e7u des principales modifications et de leurs implications.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb69px\u00a0\u00bb custom_margin=\u00a0\u00bb-28px||-28px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>I. Num\u00e9risation et internationalisation<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#FB0346&Prime; header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb10px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Assujettissement des plateformes num\u00e9riques<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb231px\u00a0\u00bb custom_margin=\u00a0\u00bb19px||19px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Les plateformes de vente en ligne sont d\u00e9sormais consid\u00e9r\u00e9es comme les fournisseurs des prestations qu&rsquo;elles facilitent, les obligeant \u00e0 d\u00e9clarer et payer la TVA pour chaque livraison en Suisse. Cette fiction cr\u00e9e deux rapports de prestations successifs :<\/p>\n<ul>\n<li>Premi\u00e8re op\u00e9ration : Vendeur \u2013 plateforme num\u00e9rique : op\u00e9ration exon\u00e9r\u00e9e de TVA<br \/>et<\/li>\n<li>Deuxi\u00e8me op\u00e9ration : Plateforme num\u00e9rique \u2013 client : op\u00e9ration soumise \u00e0 la TVA si livraison en Suisse<\/li>\n<\/ul>\n<p>Cette fiction vise \u00e0 assurer une concurrence plus \u00e9quitable et \u00e0 r\u00e9duire la fraude fiscale (vendeurs \u00e9trangers non assujettis \u00e0 la TVA).<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb10px||10px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Obligation de fournir des renseignements<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Les plateformes devront, sur demande de l&rsquo;Administration f\u00e9d\u00e9rale des contributions (AFC), fournir des informations sur les fournisseurs proposant des prestations assujetties \u00e0 la TVA via leurs plateformes.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb22px||2px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>II. Simplifications pour les PME<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb7px||7px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>D\u00e9comptes annuels de TVA<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Les petites et moyennes entreprises (PME), qui r\u00e9alisent annuellement un chiffre d\u2019affaires inf\u00e9rieur \u00e0 CHF 5 005 000, pourront opter pour des d\u00e9comptes annuels de TVA, r\u00e9duisant ainsi les charges administratives. Les paiements d\u2019acomptes seront bas\u00e9s sur les taxations pr\u00e9c\u00e9dentes ou futures estim\u00e9es.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Nouvel assujetti<\/strong> : La demande doit \u00eatre effectu\u00e9e par voie \u00e9lectronique via le portail pr\u00e9vu \u00e0 cet effet, au plus tard 60 jours apr\u00e8s la remise du num\u00e9ro de TVA. Pass\u00e9 ce d\u00e9lai, le passage au d\u00e9compte annuel peut \u00eatre demand\u00e9 au plus t\u00f4t \u00e0 la fin d&rsquo;une p\u00e9riode fiscale compl\u00e8te<\/li>\n<\/ul>\n<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb113px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Assujetti existant<\/strong> : s&rsquo;annoncer \u00e0 l&rsquo;AFC par voie \u00e9lectronique via le portail pr\u00e9vu \u00e0 cet effet, au plus tard 60 jours apr\u00e8s le d\u00e9but de la p\u00e9riode fiscale \u00e0 partir de laquelle le changement doit avoir lieu (soit jusqu\u2019\u00e0 fin f\u00e9vrier 2025 pour une application r\u00e9troactive au 1er janvier 2025)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Berney Associ\u00e9s se tient \u00e0 disposition pour vous assister dans ces d\u00e9marches. <\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb72px\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb26px||2px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>III. Nouvelles r\u00e9ductions et exclusions de TVA<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>\u00c0 partir de 2025, le taux r\u00e9duit de TVA (2.6%) s\u2019appliquera aux produits d&rsquo;hygi\u00e8ne menstruelle.<\/p>\n<p>De plus, les services suivants seront exclus de la TVA :<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li>Prestations de voyage revendues par des agences de voyage en Suisse ou \u00e0 l&rsquo;\u00e9tranger.<\/li>\n<li>Participation \u00e0 des manifestations culturelles.<\/li>\n<li>Coordination des soins dans le cadre de traitements m\u00e9dicaux.<\/li>\n<li>Mise \u00e0 disposition de l\u2019infrastructure des services ambulatoires et des h\u00f4pitaux de jour.<\/li>\n<li>Assistance \u00e0 domicile par des organisations priv\u00e9es.<\/li>\n<li>Mise \u00e0 disposition de personnel par des organisations sans but lucratif.<\/li>\n<li>Offre de groupes de placement au sens de la loi f\u00e9d\u00e9rale sur la pr\u00e9voyance professionnelle.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb5px||2px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>IV. Nouvelle notion de subventions : cr\u00e9ation d\u2019une pr\u00e9somption l\u00e9gale<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||11px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Afin de faciliter la d\u00e9limitation entre les subventions non imposables et les contre-prestations imposables pour les b\u00e9n\u00e9ficiaires des versements, une nouvelle r\u00e9glementation relative au traitement TVA des subventions a \u00e9t\u00e9 int\u00e9gr\u00e9e : la cr\u00e9ation d\u2019une pr\u00e9somption l\u00e9gale<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<ul>\n<li>Les paiements express\u00e9ment qualifi\u00e9s de subventions par les collectivit\u00e9s publiques sont r\u00e9put\u00e9s subventions au sens de la TVA.<\/li>\n<li>La collectivit\u00e9 publique doit \u00eatre en mesure de prouver \u00e0 l\u2019AFC que la d\u00e9signation en tant que subvention a \u00e9t\u00e9 communiqu\u00e9e au b\u00e9n\u00e9ficiaire. L\u2019AFC recommande donc de proc\u00e9der \u00e0 cette d\u00e9signation dans un document \u00e9crit (d\u00e9cision, contrat ou autre) en se r\u00e9f\u00e9rant \u00e0 l\u2019art. 18 al. 3 LTVA.<\/li>\n<li>En g\u00e9n\u00e9ral, les subventions sont accord\u00e9es sur la base d\u2019une loi ou d\u2019un r\u00e8glement.<\/li>\n<\/ul>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Si la collectivit\u00e9 publique renonce \u00e0 d\u00e9signer un flux de fonds comme une subvention, cela ne signifie pas n\u00e9cessairement qu\u2019il faille en d\u00e9duire a contrario qu\u2019il s\u2019agit d\u2019une contre-prestation (imposable). <\/p>\n<p>Selon la loi et conform\u00e9ment au principe de pr\u00e9somption, l\u2019AFC peut toujours v\u00e9rifier si le flux de fonds doit \u00eatre qualifi\u00e9 de subvention, de contre-prestation, ou d\u2019une autre qualification.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb27px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb5px||2px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>V. Nouveaut\u00e9s au niveau de la m\u00e9thode des taux de la dette fiscale nette (TDFN) et des taux forfaitaires (TF)<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Plus de limite du nombre de taux<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Le nombre de taux de TDFN applicable par un contribuable n\u2019est plus limit\u00e9 (auparavant limit\u00e9 \u00e0 2).<\/p>\n<p>Condition : l\u2019activit\u00e9 doit repr\u00e9senter plus de 10% du chiffre d\u2019affaires total. La r\u00e9glementation pour les branches mixtes n\u2019existe plus.<\/p>\n<p>L\u2019assujetti peut d\u00e9compter volontairement la totalit\u00e9 de son chiffre d\u2019affaires provenant de prestations imposables au taux de la dette fiscale nette autoris\u00e9 le plus \u00e9lev\u00e9.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Application plus limit\u00e9e de la m\u00e9thode du TDFN<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>La m\u00e9thode des TDFN ne peut pas \u00eatre appliqu\u00e9e par les plateformes \u00e9lectroniques ni par les assujettis ayant leur si\u00e8ge \u00e0 l\u2019\u00e9tranger.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb9px||9px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Introduction de la notion de d\u00e9gr\u00e8vement ult\u00e9rieur de l\u2019imp\u00f4t pr\u00e9alable et de prestation \u00e0 soi-m\u00eame en cas de changement de m\u00e9thode<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>En cas de passage de la m\u00e9thode effective \u00e0 la m\u00e9thode des TDFN (ou TF), l\u2019assujetti devra d\u00e9sormais rembourser \u00e0 l\u2019AFC, sous d\u00e9duction d\u2019un amortissement, l\u2019imp\u00f4t pr\u00e9alable d\u00e9duit par le pass\u00e9 (m\u00eame syst\u00e8me qu\u2019en cas de changement d\u2019affectation selon la m\u00e9thode effective &#8211; prestation \u00e0 soi-m\u00eame).<\/p>\n<p>En cas de passage de la m\u00e9thode des TDFN (ou TF) \u00e0 la m\u00e9thode effective, par analogie \u00e0 un changement d\u2019affectation, l\u2019assujetti pourra faire valoir la d\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable non-entreprise par le pass\u00e9, en tenant compte d\u2019un amortissement (d\u00e9gr\u00e8vement ult\u00e9rieur de l\u2019imp\u00f4t pr\u00e9alable).<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Changement volontaire de m\u00e9thode<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Les d\u00e9lais pour les changements de m\u00e9thode de d\u00e9compte selon les taux forfaitaires ont \u00e9t\u00e9 ramen\u00e9s \u00e0 un an.<\/p>\n<p>Un changement de m\u00e9thode r\u00e9troactif au 1er janvier 2025 est possible si l\u2019annonce est faite au plus tard 60 jours apr\u00e8s le d\u00e9but de la p\u00e9riode fiscale. Berney Associ\u00e9s se tient \u00e0 disposition pour vous assister.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb15px||2px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>VI. Lutte contre la fraude<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Mesures administratives<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>L\u2019AFC pourra imposer des mesures telles que l\u2019interdiction d\u2019importation et la destruction des marchandises pour les entreprises ne respectant pas leurs obligations de TVA (notamment concernant les plateformes en ligne).<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Responsabilit\u00e9 des dirigeants<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Des garanties pourront \u00eatre exig\u00e9es des membres des organes de direction d&rsquo;entreprises ayant fait faillite \u00e0 r\u00e9p\u00e9tition pour couvrir les dettes fiscales.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Imp\u00f4t sur les acquisitions<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Les transferts de droits d\u2019\u00e9mission et autres certificats similaires seront soumis \u00e0 l\u2019imp\u00f4t sur les acquisitions, m\u00eame pour des acquisitions au sein du territoire suisse.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb22px\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb5px||2px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>VII. Nos conseils face \u00e0 ces changements<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>\u00c9valuer les impacts sur votre entreprise<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||7px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>D\u00e9terminez si votre entreprise est concern\u00e9e par les nouvelles obligations\/dispositions de TVA, notamment si vous utilisez des plateformes num\u00e9riques pour la vente de biens ou de services.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Adapter les syst\u00e8mes de comptabilit\u00e9<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||7px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Mettez \u00e0 jour vos syst\u00e8mes de gestion comptable pour prendre en compte les nouvelles exigences de d\u00e9comptes annuels, les paiements d\u2019acomptes, et les exon\u00e9rations de TVA.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Analyser vos options<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||7px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Pour les entreprises r\u00e9alisant des prestations culturelles ou m\u00e9dicales, envisagez l\u2019option d\u2019une exon\u00e9ration de TVA ou d\u2019une imposition volontaire pour optimiser la r\u00e9cup\u00e9ration de l\u2019imp\u00f4t pr\u00e9alable d\u00e9ductible.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#FB0346&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb16px||5px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Surveiller les publications officielles<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4&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 min_height=\u00a0\u00bb68px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||7px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>Suivez les publications de l\u2019AFC et les mises \u00e0 jour de la pratique pour vous assurer que votre entreprise soit en conformit\u00e9 avec les nouvelles r\u00e9glementations. Davantage d\u2019informations seront publi\u00e9es dans les prochaines semaines.<\/p>\n<p><em>Pour plus d\u2019informations et une analyse d\u00e9taill\u00e9e des impacts de cette r\u00e9forme sur votre entreprise, n\u2019h\u00e9sitez pas \u00e0 contacter nos experts en fiscalit\u00e9.<\/em><\/p>[\/et_pb_text][et_pb_text ul_type=\u00a0\u00bbsquare\u00a0\u00bb ul_item_indent=\u00a0\u00bb40px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#00418F\u00a0\u00bb text_font_size=\u00a0\u00bb14px\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\u00bb33px|||||\u00a0\u00bb custom_padding=\u00a0\u00bb||81px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><b>Source :<\/b><\/p>\n<p style=\"margin: 0in; font-family: Calibri; font-size: 11.0pt;\">1. Vous trouverez plus de pr\u00e9cision dans la Newsletter Berney\u00a0Associ\u00e9s : Imposition des plateformes num\u00e9riques (\u00e0 venir)<\/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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI0MDE3MiJ9fQ==@\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; 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N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>D\u00e8s 2025, la TVA en Suisse change : nouvelles obligations pour les plateformes, exon\u00e9rations fiscales et simplifications pour les PME. Adaptez votre comptabilit\u00e9 pour rester conforme.<\/p>","protected":false},"author":10,"featured_media":243617,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[155,177,176],"actualite-theme":[71],"class_list":["post-240124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-fiscalite","tag-pme","tag-tva","actualite-theme-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quels changements en mati\u00e8re de TVA en Suisse en 2025 ? - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"\u00c0 partir du 1er janvier 2025, la TVA en Suisse 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