{"id":592,"date":"2011-09-07T22:33:58","date_gmt":"2011-09-07T20:33:58","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=592"},"modified":"2013-06-27T11:43:04","modified_gmt":"2013-06-27T09:43:04","slug":"modes-de-decompte-tva","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2011\/09\/07\/modes-de-decompte-tva\/","title":{"rendered":"D\u00e9duction de l\u2019imp\u00f4t pr\u00e9alable et TVA \u2013 modes de d\u00e9compte"},"content":{"rendered":"<h2>D\u00e9compte de la TVA: quelle m\u00e9thode choisir?<!--more--><\/h2>\n<p><a href=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_Buchhaltung_zugeschnitten.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1232\" alt=\"TVA\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=688%2C264\" width=\"688\" height=\"264\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_Buchhaltung_zugeschnitten.jpg?w=688&amp;ssl=1 688w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/08\/Fotolia_Buchhaltung_zugeschnitten.jpg?resize=300%2C115&amp;ssl=1 300w\" sizes=\"(max-width: 688px) 100vw, 688px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>Afin qu\u2019une soci\u00e9t\u00e9 puisse d\u00e9duire l\u2019imp\u00f4t pr\u00e9alable, elle doit \u00eatre inscrite au registre de la TVA. Une personne assujettie \u00e0 la TVA peut d\u00e9duire l\u2019imp\u00f4t qu\u2019elle a pr\u00e9alablement pay\u00e9 si elle peut prouver qu\u2019elle l\u2019a pay\u00e9. Il est conseill\u00e9 de conserver l\u2019original du payement, c.-\u00e0-d. la facture. Toutefois, si l&#8217;entreprise n\u2019a pas de facture, il est possible d\u2019apporter la preuve du paiement d\u2019une autre mani\u00e8re.<\/p>\n<p>Lors du d\u00e9compte de la TVA, deux m\u00e9thodes existent. Aucun avantage ou d\u00e9savantage n\u2019est imm\u00e9diatement visible avec l\u2019une ou l\u2019autre des m\u00e9thodes. Le choix d&#8217;une m\u00e9thode ou d&#8217;une autre sera influenc\u00e9 par la taille de la soci\u00e9t\u00e9.<\/p>\n<ul>\n<li>D\u00e9compte selon contre-prestation convenue \/ \u00e9tablissement de la facture\u00a0: les services seront d\u00e9compt\u00e9s dans les p\u00e9riodes dans lesquelles ils ont \u00e9t\u00e9 factur\u00e9s. Le d\u00e9compte selon la contre-prestation convenue est pr\u00e9vu par la loi. Le d\u00e9savantage est que l\u2019imp\u00f4t est d\u00e9j\u00e0 d\u00fb dans la p\u00e9riode dans laquelle la facture est cr\u00e9\u00e9e, m\u00eame si le payement n\u2019intervient que plus tard.<\/li>\n<li>D\u00e9compte selon contre-prestation re\u00e7ue \/ entr\u00e9e du payement\u00a0: ce mode de d\u00e9compte doit d\u2019abord \u00eatre accord\u00e9 par l\u2019administration des imp\u00f4ts. Une condition de l\u2019autorisation est qu\u2019il n\u2019y ait pas de comptabilit\u00e9 des d\u00e9biteurs. Les services seront alors tax\u00e9s dans la p\u00e9riode dans laquelle le payement est re\u00e7u. D\u00fb \u00e0 la condition qu\u2019il n\u2019y ait pas de d\u00e9biteurs, cette m\u00e9thode ne convient qu\u2019aux tr\u00e8s petites entreprises.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9compte de la TVA: quelle m\u00e9thode choisir?<\/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":[10,6,12],"tags":[198,408,197,67,196],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":12300,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-9y","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/592"}],"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=592"}],"version-history":[{"count":3,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/592\/revisions"}],"predecessor-version":[{"id":1880,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/592\/revisions\/1880"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}