{"id":67590,"date":"2023-09-05T08:04:26","date_gmt":"2023-09-05T06:04:26","guid":{"rendered":"https:\/\/swissbaker.ch\/?p=67590"},"modified":"2023-09-05T09:19:51","modified_gmt":"2023-09-05T07:19:51","slug":"les-consequences-de-la-hausse-de-la-tva","status":"publish","type":"post","link":"https:\/\/swissbaker.ch\/fr\/panissimo-news\/les-consequences-de-la-hausse-de-la-tva\/","title":{"rendered":"les cons\u00e9quences de la Hausse de la TVA"},"content":{"rendered":"\n<p><strong>Le 25\u202fseptembre, le peuple et les cantons ont accept\u00e9 la r\u00e9forme AVS 21 et assur\u00e9 ainsi un financement suffisant de l\u2019AVS jusqu\u2019\u00e0 l\u2019horizon 2030. Cette d\u00e9cision implique une hausse de la TVA, d\u00e8s le 1er\u202fjanvier 2024. Qu\u2019est-ce que cela signifie pour les boulangeries-confiseries\u2009?<\/strong><\/p>\n\n\n\n<p>La r\u00e9forme comprenait deux objets li\u00e9s\u2009: la modification de la loi sur l\u2019assurance-vieillesse et survivants (LAVS) et l\u2019arr\u00eat\u00e9 f\u00e9d\u00e9ral sur le financement additionnel de l\u2019AVS par le biais d\u2019un rel\u00e8vement de la TVA. D\u00e8s le 1er\u202fjanvier 2024, les taux d\u2019imp\u00f4t TVA seront donc relev\u00e9s comme suit\u2009:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taux normal\u2009: 7.7\u202f% \u2013&gt; 8.1\u2009%<\/strong><\/li>\n\n\n\n<li><strong>Taux r\u00e9duit\u2009: 2.5\u202f% \u2013&gt; 2.6\u2009%<\/strong><\/li>\n\n\n\n<li><strong>Taux pour l\u2019h\u00e9bergement\u2009: 3.7\u202f% \u2013&gt; 3.8\u2009%<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Ci-apr\u00e8s quelques informations importantes visant \u00e0 garantir une transition sans heurts lors du changement des taux de TVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quand-ces-taux-de-tva-seront-ils-applicables\">Quand ces taux de TVA seront-ils applicables\u2009?<\/h2>\n\n\n\n<p>C\u2019est sans doute la question la plus fr\u00e9quemment pos\u00e9e dans le cadre de cette augmentation. Ce n\u2019est ni la date de l\u2019\u00e9tablissement de la facture ni celle du paiement qui permettent de d\u00e9terminer le taux d\u2019imp\u00f4t \u00e0 appliquer, mais le moment ou la p\u00e9riode de la fourniture de la prestation. Les prestations fournies jusqu\u2019au 31\u202fd\u00e9cembre 2023 sont soumises aux anciens taux, tandis que les prestations fournies \u00e0 compter du 1er\u202fjanvier 2024 sont soumises aux nouveaux taux. Ce principe s\u2019applique aussi aux paiements partiels et aux facturations partielles.<\/p>\n\n\n\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/swissbaker.ch\/wp-content\/uploads\/2022\/07\/markus_kuenzli_sbc-treuhand-1024x608.jpg\" alt=\"\" class=\"wp-image-43786\" width=\"253\" height=\"150\" srcset=\"https:\/\/swissbaker.ch\/wp-content\/uploads\/2022\/07\/markus_kuenzli_sbc-treuhand-1024x608.jpg 1024w, https:\/\/swissbaker.ch\/wp-content\/uploads\/2022\/07\/markus_kuenzli_sbc-treuhand-768x456.jpg 768w, https:\/\/swissbaker.ch\/wp-content\/uploads\/2022\/07\/markus_kuenzli_sbc-treuhand.jpg 1200w\" sizes=\"(max-width: 253px) 100vw, 253px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<p><em><strong>\u00ab\u2009Seul le moment de la fourniture de la prestation est d\u00e9terminant.\u2009\u00bb<\/strong><br>Markus K\u00fcnzli, directeur de la SBC Fiduciaire<\/em><\/p>\n<\/div>\n<\/div>\n\n\n\n<p>C\u2019est \u00e9galement le moment ou la p\u00e9riode de la fourniture de la prestation qui permet de d\u00e9terminer le taux d\u2019imp\u00f4t \u00e0 appliquer aux paiements anticip\u00e9s et factures pour paiements anticip\u00e9s.<\/p>\n\n\n\n<p>Pour les prestations p\u00e9riodiques fournies en partie apr\u00e8s le rel\u00e8vement des taux (abonnements, contrats portant sur l\u2019entretien par exemple), il faut en principe proc\u00e9der \u00e0 une r\u00e9partition pro rata temporis de la contre-prestation entre l\u2019ancien et le nouveau taux. Les factures relatives \u00e0 des prestations p\u00e9riodiques soumises \u00e0 la fois aux anciens et aux nouveaux taux d\u2019imposition doivent indiquer s\u00e9par\u00e9ment la date ou la p\u00e9riode de la fourniture de la prestation et la part du montant correspondant \u00e0 chacune d\u2019elles, faute de quoi l\u2019ensemble des prestations factur\u00e9es est soumis aux nouveaux taux d\u2019imposition.<\/p>\n\n\n\n<p>Si au moment d\u2019une vente jusqu\u2019au 31\u202fd\u00e9cembre 2023, le fournisseur ne sait pas s\u2019il fournira la prestation jusqu\u2019au 31\u202fd\u00e9cembre 2023 ou seulement apr\u00e8s cette date (par ex. pour les ventes de cartes multicourses), c\u2019est exceptionnellement le moment de la vente qui d\u00e9termine le taux d\u2019imposition. Le taux d\u2019imposition applicable dans l\u2019h\u00f4tellerie est express\u00e9ment r\u00e9glement\u00e9 en ce qui concerne la nuit du 31\u202fd\u00e9cembre 2023 au 1er\u202fjanvier 2024, qui doit \u00eatre d\u00e9compt\u00e9e au taux sp\u00e9cial actuel (3,7\u202f%).<\/p>\n\n\n\n<p>En cas de diminutions de la contre-prestation, de ristournes sur le chiffre d\u2019affaires, de retours et d\u2019annulations de prestations, le taux d\u2019imposition applicable est \u00e9galement d\u00e9termin\u00e9 en fonction de la date de la prestation sous-jacente concern\u00e9e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nouveaux taux de la dette fiscale nette et taux forfaitaires pour les boulangeries-confiseries\u2009?<\/h2>\n\n\n\n<p>Selon l\u2019ordonnance de l\u2019AFC sur la valeur des taux de la dette fiscale nette par branche et par activit\u00e9 et son annexe, les boulangeries peuvent d\u00e9compter la TVA au taux de la dette fiscale nette (TDFN) de 0,6\u202f%. Ce taux restera inchang\u00e9 au 1er\u202fjanvier 2024, l\u2019augmentation du TDFN ne concernant que les taux de la dette fiscale nette et les taux forfaitaires plus \u00e9lev\u00e9s, comme on peut le voir dans le tableau ci-dessous\u2009:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>jusqu\u2019au 31.12.2023<\/strong><\/td><td><strong>\u00e0 partir du le 01.01.2024<\/strong><\/td><\/tr><tr><td>0.1\u202f%<\/td><td>0.1\u202f%<\/td><\/tr><tr><td>0.6\u202f%<\/td><td>0.6\u202f%<\/td><\/tr><tr><td>1.2\u202f%<\/td><td>1.3\u202f%<\/td><\/tr><tr><td>2.0\u202f%<\/td><td>2.1\u202f%<\/td><\/tr><tr><td>2.8\u2009%<\/td><td>3.0\u2009%<\/td><\/tr><tr><td>3.5\u2009%<\/td><td>3.7\u2009%<\/td><\/tr><tr><td>4.3\u2009%<\/td><td>4.5\u2009%<\/td><\/tr><tr><td>5.1\u2009%<\/td><td>5.3\u2009%<\/td><\/tr><tr><td>5.9\u2009%<\/td><td>6.2\u2009%<\/td><\/tr><tr><td>6.5\u2009%<\/td><td>6.8%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Pour l\u2019instant, rien ne change donc pour toutes les entreprises qui d\u00e9comptent au moyen du taux de la dette fiscale nette. Les entreprises qui appliquent la m\u00e9thode de d\u00e9compte effective devront adapter leurs taux de TVA en cons\u00e9quence pour le d\u00e9but 2024.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00e9compte AFC<\/h2>\n\n\n\n<p>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 formulaire de d\u00e9compte du 3e trimestre 2023 ou du 2e semestre 2023. 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\u202fjanvier 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 ou du 2e semestre 2023. La date la plus tardive possible pour la rectification est celle de la concordance annuelle de 2023.<br>Conclusion<\/p>\n\n\n\n<p>Concernant le secteur de la boulangerie-confiserie, peu de choses changent pour la plupart des entreprises, qui d\u00e9comptent au TDFN. En cas de d\u00e9compte effectif de la TVA, il faut notamment garder \u00e0 l\u2019esprit le moment de la fourniture de la prestation autour de la fin de l\u2019ann\u00e9e (par exemple pour les livraisons autour de la f\u00eate du Nouvel An). Est d\u00e9terminante en l\u2019occurrence la fourniture de la prestation et non la date de l\u2019\u00e9tablissement de la facture. En cas d\u2019utilisation de syst\u00e8mes de comptabilit\u00e9 des d\u00e9biteurs, ces derniers doivent \u00eatre adapt\u00e9s suffisamment \u00e0 l\u2019avance avec le fournisseur. La formation du personnel pourrait s\u2019av\u00e9rer utile pour \u00e9viter les erreurs.<\/p>\n\n\n\n<p>Pour des conseils, des aides ou des r\u00e9ponses \u00e0 des questions sur le sujet, la SBC Fiduciaire SA se tient \u00e0 la disposition des membres. <\/p>\n\n\n\n<p class=\"has-text-align-right\"><em>Markus K\u00fcnzli, directeur de la SBC Fiduciaire<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 25\u202fseptembre, le peuple et les cantons ont accept\u00e9 la r\u00e9forme AVS 21 et assur\u00e9 ainsi un financement suffisant de l\u2019AVS jusqu\u2019\u00e0 l\u2019horizon 2030. Cette d\u00e9cision implique une hausse de la TVA, d\u00e8s le 1er\u202fjanvier 2024. Qu\u2019est-ce que cela signifie pour les boulangeries-confiseries\u2009?<\/p>\n","protected":false},"author":5,"featured_media":67583,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[41,54],"tags":[],"class_list":["post-67590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-association","category-conseils"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>les cons\u00e9quences de la Hausse de la TVA | SBC<\/title>\n<meta name=\"description\" content=\"Hausse de la TVA, d\u00e8s le 1er\u202fjanvier 2024. 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