Impact sur le Taux de la Dette Fiscale Nette (TDFN)<\/p>\n
Ces ajustements affecteront \u00e9galement les taux appliqu\u00e9s dans le cadre de la m\u00e9thode TDFN, avec des seuils r\u00e9vis\u00e9s \u00e0 la hausse :<\/p>\n
- \n
- Chiffre d\u2019affaires : CHF 5\u2019024\u2019000.00<\/li>\n
- Imp\u00f4t d\u00fb : CHF 108\u2019000.00<\/li>\n<\/ul>\n
Quel taux de TVA appliquer ?<\/strong><\/p>\n
Le taux de TVA applicable d\u00e9pend de la date de r\u00e9alisation de la prestation. Pour les factures p\u00e9riodiques, il est imp\u00e9ratif de bien r\u00e9partir les montants entre les deux taux. Si cette distinction n\u2019est pas possible, il est recommand\u00e9 de facturer l\u2019int\u00e9gralit\u00e9 au nouveau taux.<\/p>\n<\/p>\n
Exemples pratiques :<\/strong><\/p>\n
Une prestation r\u00e9alis\u00e9e en d\u00e9cembre 2023 devra \u00eatre factur\u00e9e avec l\u2019ancien taux, m\u00eame si la facturation est \u00e9mise en janvier 2024.<\/p>\n
\t\t\t\t\t\t\t\t\t\t\t\t\t
![\"\"](\"https:\/\/www.vfmconseil.ch\/wp-content\/uploads\/2024\/10\/TVA-1.jpg\")
\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\nPour un abonnement couvrant la p\u00e9riode du 1er juillet 2023 au 30 juin 2024, les six premiers mois seront soumis \u00e0 l\u2019ancien taux, tandis que les six mois suivants seront factur\u00e9s au nouveau taux.<\/p>\n
Note importante :<\/strong><\/p>\n
Lors de la r\u00e9cup\u00e9ration de l\u2019imp\u00f4t pr\u00e9alable sur une facture, il est crucial de respecter le taux de TVA indiqu\u00e9 sur celle-ci pour votre comptabilit\u00e9. Par exemple, si une facture mentionne un taux de 7.7%, il ne sera pas possible de r\u00e9cup\u00e9rer 8.1% de TVA, m\u00eame en cas d\u2019erreur.<\/p>\n
Pour de plus amples informations, nous vous invitons \u00e0 consulter l\u2019Info TVA 19 concernant le rel\u00e8vement des taux de TVA au 1er janvier 2024.<\/p>\n
Assistance et contact :<\/strong><\/p>\n
Notre \u00e9quipe se tient \u00e0 votre disposition pour vous accompagner dans ces d\u00e9marches. N\u2019h\u00e9sitez pas \u00e0 nous contacter pour toute question ou assistance relative \u00e0 ces modifications.<\/p>\n\n\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Nous tenons \u00e0 vous informer des modifications importantes concernant les taux de TVA qui entreront en vigueur le 1er janvier 2024. Ces changements sont les suivants : Taux normal : 8.1% Taux r\u00e9duit : 2.6% Taux sp\u00e9cial pour l\u2019h\u00e9bergement : 3.8% Impact sur le Taux de la Dette Fiscale Nette (TDFN) Ces ajustements affecteront \u00e9galement […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[7],"tags":[],"class_list":["post-847","post","type-post","status-publish","format-standard","hentry","category-actualite","entry"],"_links":{"self":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/comments?post=847"}],"version-history":[{"count":5,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/847\/revisions"}],"predecessor-version":[{"id":852,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/posts\/847\/revisions\/852"}],"wp:attachment":[{"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/media?parent=847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/categories?post=847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vfmconseil.ch\/fr\/wp-json\/wp\/v2\/tags?post=847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}