{"id":243769,"date":"2026-02-05T13:50:05","date_gmt":"2026-02-05T12:50:05","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=243769"},"modified":"2026-02-05T16:33:42","modified_gmt":"2026-02-05T15:33:42","slug":"tva-suisse-echeance-du-28-fevrier-2026-a-ne-pas-manquer","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/tva-suisse-echeance-du-28-fevrier-2026-a-ne-pas-manquer\/","title":{"rendered":"TVA Suisse : \u00e9ch\u00e9ance du 28 f\u00e9vrier 2026 \u00e0 ne pas manquer"},"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 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\u00bb4.27.5&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]<\/p>\n<h2>Rappel TVA : 28 f\u00e9vrier, une \u00e9ch\u00e9ance \u00e0 ne pas manquer<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb80px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Plusieurs changements TVA doivent \u00eatre annonc\u00e9s \u00e0 l\u2019Administration F\u00e9d\u00e9rale des Contributions (AFC) dans des d\u00e9lais stricts, souvent dans les 60 jours apr\u00e8s la fin la p\u00e9riode fiscale pr\u00e9c\u00e9dente, soit <span style=\"color: #fb0346;\">avant le 28 f\u00e9vrier 2026<\/span>.<\/p>\n<p>Si vous souhaitez que ces modifications prennent effet au d\u00e9but de la p\u00e9riode fiscale en cours, <span style=\"color: #fb0346;\">soit d\u00e8s le 1er janvier 2026<\/span>, la notification doit \u00eatre envoy\u00e9e \u00e0 l\u2019AFC avant le 28 f\u00e9vrier. Pass\u00e9 ce d\u00e9lai, l\u2019effet ne pourra \u00eatre appliqu\u00e9 qu\u2019\u00e0 la p\u00e9riode suivante.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb66px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb7px||0px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<h3 data-pm-slice=\"1 1 []\">Changements TVA \u00e0 annoncer &#8211; cela concerne les points suivants :<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb71px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||4px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #002856;\">1. <\/span><span style=\"color: #002856;\"><\/span><span style=\"color: #002856;\"><strong>Radiatio<\/strong>n du registre des assujettis TVA<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Si le chiffre d\u2019affaires d\u00e9terminant n\u2019atteint plus le seuil (CHF 100&rsquo;000 ou 250&rsquo;000) et qu\u2019on peut supposer qu\u2019il ne sera pas atteint pour la p\u00e9riode fiscale suivante (2026), l\u2019assujetti peut demander sa radiation \u00e0 la fin de la p\u00e9riode fiscale au cours de laquelle le seuil cesse d\u2019\u00eatre atteint pour la premi\u00e8re fois (2025).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Si le d\u00e9lai est d\u00e9pass\u00e9, l\u2019assujetti est r\u00e9put\u00e9 avoir opt\u00e9 pour un assujettissement volontaire pour l\u2019ann\u00e9e en cours (2026).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||7px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #002856;\">2. <\/span><span style=\"color: #002856;\"><\/span><span style=\"color: #002856;\"><strong>Pa<\/strong>ssage au d\u00e9compte annuel<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline; color: #002856;\"><\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Si vous remplissez les conditions : chiffre d\u2019affaires TVA incluse \u2264 5 005 000 CHF pour la p\u00e9riode fiscale pr\u00e9c\u00e9dente et conformit\u00e9 (remise des d\u00e9comptes et paiements) sur les 3 p\u00e9riodes fiscales pr\u00e9c\u00e9dentes (art. 76b OTVA), vous pouvez demander \u00e0 passer au d\u00e9compte annuel.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>La demande pour l\u2019\u00e9tablissement d\u2019un d\u00e9compte annuel doit \u00eatre faite via le portail de l\u2019AFC au plus tard 60 jours apr\u00e8s le d\u00e9but de la p\u00e9riode fiscale \u00e0 partir de laquelle vous souhaitez passer au d\u00e9compte annuel, soit avant le 28 f\u00e9vrier 2026.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||3px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #002856;\"><strong>3. Changement de m\u00e9thode (taux de la dette fiscale nette (TDFN) \/taux forfaitaires (TF) \u2192 m\u00e9thode effective) et mode de d\u00e9compte (contre-prestations convenues ou contre-prestations re\u00e7ues)<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline; color: #002856;\"><\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Les assujettis qui d\u00e9sirent passer de la m\u00e9thode des TDFN\/TF \u00e0 la m\u00e9thode effective doivent l\u2019annoncer \u00e0 l\u2019AFC au plus tard 60 jours apr\u00e8s le d\u00e9but de la p\u00e9riode fiscale \u00e0 partir de laquelle ils d\u00e9sirent \u00e9tablir leurs d\u00e9comptes selon la m\u00e9thode effective. En cas d\u2019annonce tardive, le changement n\u2019est pas autoris\u00e9 pour l\u2019ann\u00e9e en cours.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Les m\u00eames d\u00e9lais s\u2019appliquent pour le changement inverse, soit de la m\u00e9thode effective au TDFN (une fois le d\u00e9lai de 3 ans \u00e9coul\u00e9) \/TF.<br \/>&#8211; Il en va des m\u00eames d\u00e9lais pour le changement de mode de d\u00e9compte : selon la date de la facture (contre-prestations convenues) ou selon la date de paiement\/encaissement (contre-prestations re\u00e7ues).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb142px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||4px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #002856;\"><strong>4. Cr\u00e9ation d&rsquo;un groupe TVA<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline; color: #002856;\"><\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>L&rsquo;AFC peut autoriser l&rsquo;imposition de groupe r\u00e9troactivement au 1er janvier de l&rsquo;ann\u00e9e en cours, \u00e0 condition qu&rsquo;aucune entit\u00e9 n&rsquo;ait d\u00e9j\u00e0 remis son d\u00e9compte pour le premier trimestre (art. 71 LTVA).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb87px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||-3px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb1px||20px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #002856;\"><strong>5. Acquisitions de prestations de l&rsquo;\u00e9tranger\u00a0<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"text-decoration: underline; color: #002856;\"><\/span><\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Ce d\u00e9lai vaut \u00e9galement pour le paiement de l\u2019imp\u00f4t sur les acquisitions pour les personnes non assujetties TVA<\/li>\n<\/ul>\n<\/li>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>En effet, toute entreprise ou particulier \u00e9tabli en Suisse non assujetti \u00e0 la TVA et ayant acquis des prestations de services de l\u2019\u00e9tranger pour un montant sup\u00e9rieur \u00e0 CHF 10&rsquo;000 au cours de l\u2019ann\u00e9e 2025 est redevable de l\u2019imp\u00f4t sur les acquisitions au taux standard de 8.1%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #fb0346;\"><strong>\u2192<\/strong><\/span> La personnes ou l&rsquo;entreprise concern\u00e9e doit s&rsquo;annoncer spontan\u00e9ment \u00e0 l&rsquo;AFC et payer la TVA dans les 60 jours suivant la fin de l&rsquo;ann\u00e9e civile, soit avant le 28 f\u00e9vrier 2026.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb27px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb8px||8px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h3>Que faire maintenant ?\u00a0<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb88px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||3px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb4px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<ul>\n<li>V\u00e9rifiez rapidement si l\u2019un de ces cas vous concerne ou s\u2019il est opportun de proc\u00e9der \u00e0 un changement pour votre soci\u00e9t\u00e9.<\/li>\n<li>Si vous souhaitez qu\u2019un changement prenne effet au d\u00e9but de l\u2019ann\u00e9e fiscale en cours, la communication doit arriver \u00e0 l\u2019AFC dans le d\u00e9lai l\u00e9gal &#8211; en pratique : avant le 28 f\u00e9vrier.<\/li>\n<\/ul>\n<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\u00bb4px\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]<\/p>\n<h3>Notre \u00e9quipe TVA est l\u00e0 pour vous accompagner<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&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\u00bb58px\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>\n<p>Si vous avez un doute, notre \u00e9quipe de sp\u00e9cialistes se tient \u00e0 disposition. Nous pouvons examiner votre situation, pr\u00e9parer et transmettre les notifications n\u00e9cessaires \u00e0 l\u2019AFC dans les formes requises<\/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_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 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\u00bb4.25.1&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\u00bb4.27.4&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>Le d\u00e9partement Fiscalit\u00e9 de Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>\n<p>[\/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]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Plusieurs changements TVA doivent \u00eatre annonc\u00e9s \u00e0 l\u2019AFC dans un d\u00e9lai de 60 jours apr\u00e8s le d\u00e9but de l\u2019ann\u00e9e fiscale. Pass\u00e9 ce d\u00e9lai, leurs effets sont report\u00e9s \u00e0 l\u2019ann\u00e9e suivante.<\/p>","protected":false},"author":10,"featured_media":243773,"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":[258,155,176],"actualite-theme":[71],"class_list":["post-243769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-decompte-annuel","tag-fiscalite","tag-tva","actualite-theme-fiscalite"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA Suisse : \u00e9ch\u00e9ance du 28 f\u00e9vrier 2026 \u00e0 ne pas manquer - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Plusieurs changements TVA doivent \u00eatre annonc\u00e9s \u00e0 l\u2019AFC. 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