{"id":320,"date":"2010-09-11T16:04:17","date_gmt":"2010-09-11T14:04:17","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=320"},"modified":"2014-02-28T18:29:38","modified_gmt":"2014-02-28T16:29:38","slug":"tva-les-obligations","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2010\/09\/11\/tva-les-obligations\/","title":{"rendered":"TVA : quelles sont les obligations exactement ?"},"content":{"rendered":"<h2>Quelles sont donc les obligations d\u2019un entrepreneur assujetti \u00e0 la TVA\u00a0?<!--more--><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1387\" alt=\"TVA\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg?resize=690%2C279\" width=\"690\" height=\"279\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg?w=690&amp;ssl=1 690w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2013\/02\/Sparschwein.jpg?resize=300%2C121&amp;ssl=1 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" data-recalc-dims=\"1\" \/><\/a><\/h2>\n<p>Les conditions pour \u00eatre assujetti \u00e0 la TVA ont d\u00e9j\u00e0 \u00e9t\u00e9 trait\u00e9es dans un pr\u00e9c\u00e9dent article (c.f. <a href=\"http:\/\/blog.startups.ch\/fr\/2010\/09\/07\/assujettis-a-la-tva\/\" target=\"_self\">blog beitrag<\/a>).<\/p>\n<p>Les comptes et les livres de comptabilit\u00e9 doivent \u00eatre tenus correctement. L\u2019administration f\u00e9d\u00e9rale des contributions (AFC) doit \u00eatre en tout temps capable de contr\u00f4ler les comptes et les donn\u00e9es fiscales en d\u00e9tail. Pour les entreprises inscrites au registre du commerce, \u00e7a ne signifie pas de grandes mesures \u00e9tant donn\u00e9 qu\u2019elles doivent d\u00e9j\u00e0 tenir une comptabilit\u00e9 commerciale \u2013 c.-\u00e0-d. elles tiennent un bilan et un compte de pertes et profits.<\/p>\n<p>Les entreprises qui ne sont pas inscrites au registre du commerce doivent, elles, s\u2019en tenir \u00e0 l\u2019obligation de tenir un registre. Celui-ci contient de la documentation sur les actifs, les passifs, sur les ajouts et retraits priv\u00e9s. LA TVA ne pr\u00e9suppose donc pas une comptabilit\u00e9 commerciale \u00e0 la base. Il est suffisant de conna\u00eetre le montant d\u00fb et celui que l\u2019on souhaite d\u00e9duire en d\u00e9tail.<\/p>\n<p><strong>Important <\/strong>: Toutes les op\u00e9rations commerciales et les quittances doivent \u00eatre bien not\u00e9es et conserv\u00e9es.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quelles sont donc les obligations d\u2019un entrepreneur assujetti \u00e0 la TVA\u00a0?<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[6,12],"tags":[80,67],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":2937,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-5a","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/320"}],"collection":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/comments?post=320"}],"version-history":[{"count":7,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/320\/revisions"}],"predecessor-version":[{"id":3092,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/320\/revisions\/3092"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}