{"id":883,"date":"2012-09-17T08:04:16","date_gmt":"2012-09-17T06:04:16","guid":{"rendered":"http:\/\/blog.startups.ch\/fr\/?p=883"},"modified":"2013-03-26T14:26:55","modified_gmt":"2013-03-26T12:26:55","slug":"assujettissement-volontaire-a-la-tva","status":"publish","type":"post","link":"https:\/\/blog.startups.ch\/fr\/2012\/09\/17\/assujettissement-volontaire-a-la-tva\/","title":{"rendered":"Assujettissement (volontaire ou non) \u00e0 la TVA"},"content":{"rendered":"<p><strong>Quelles soci\u00e9t\u00e9s sont assujetties \u00e0 la TVA? Un assujettissement volontaire est-il conseill\u00e9? Dans quelles situations n&#8217;est-il pas recommandable?<\/strong><\/p>\n<p><!--more--><\/p>\n<p><a href=\"http:\/\/blog.startups.ch\/fr\/2012\/10\/03\/permis-de-sejour-activite-lucrative\/faq-three-green-cubes-in-the-air-4\/\" rel=\"attachment wp-att-1188\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-medium wp-image-1188\" alt=\"assujetissement TVA\" src=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/10\/Fotolia_43485418_S-300x126.jpg?resize=300%2C126\" width=\"300\" height=\"126\" srcset=\"https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/10\/Fotolia_43485418_S.jpg?resize=300%2C126&amp;ssl=1 300w, https:\/\/i0.wp.com\/blog.startups.ch\/fr\/wp-content\/uploads\/2012\/10\/Fotolia_43485418_S.jpg?w=690&amp;ssl=1 690w\" sizes=\"(max-width: 300px) 100vw, 300px\" data-recalc-dims=\"1\" \/><\/a><\/p>\n<p>D\u2019une mani\u00e8re g\u00e9n\u00e9rale, toutes les soci\u00e9t\u00e9s, quelle que soit leur forme juridique, sont assujetties \u00e0 la TVA. Toutefois, lorsqu\u2019une soci\u00e9t\u00e9 gagne moins que CHF 100&#8217;000, elle n\u2019est plus obligatoirement assujettie. Une soci\u00e9t\u00e9 qui n\u2019est pas inscrite \u00e0 la TVA ne peut cependant pas non plus en d\u00e9duire l\u2019imp\u00f4t pr\u00e9alable.<\/p>\n<p>Ainsi, dans certaines situations, il peut \u00eatre avantageux de s\u2019assujettir volontairement\u00a0 m\u00eame si on a un chiffre d\u2019affaires inf\u00e9rieur \u00e0 CHF 100&#8217;000.<\/p>\n<p>Des exemples typiques sont\u00a0:<\/p>\n<ul>\n<li>Si beaucoup de vos clients sont assujettis \u00e0 la TVA. Ceux-ci vont certainement favoriser des fournisseurs qui sont assujettis \u00e9tant donn\u00e9 qu\u2019ils pourront d\u00e9duire l\u2019imp\u00f4t pr\u00e9alable.<\/li>\n<li>Si vous exportez ou effectuez des services principalement \u00e0 l\u2019\u00e9tranger. Vous ne devez pas payer de TVA sur vos exportations, mais vous pourriez d\u00e9duire l\u2019imp\u00f4t pr\u00e9alable.<\/li>\n<li>Si vous effectuez de grands investissements de base et que vous souhaitez d\u00e9duire l\u2019imp\u00f4t pr\u00e9alable. Il est alors possible que dans la premi\u00e8re ann\u00e9e, l\u2019imp\u00f4t pr\u00e9alable d\u00e9ductible soit sup\u00e9rieur \u00e0 la TVA pay\u00e9e.<\/li>\n<li>Si vous ne souhaitez pas que vos clients sachent que vous gagnez moins que CHF 100&#8217;000 par ann\u00e9e.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Quelles soci\u00e9t\u00e9s sont assujetties \u00e0 la TVA? Un assujettissement volontaire est-il conseill\u00e9? Dans quelles situations n&#8217;est-il pas recommandable?<\/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":[6,5,3,4,8],"tags":[405,403,404,406,202,67],"jetpack_publicize_connections":[],"aioseo_notices":[],"views":4596,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7y0qY-ef","_links":{"self":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/883"}],"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=883"}],"version-history":[{"count":5,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/883\/revisions"}],"predecessor-version":[{"id":1522,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/posts\/883\/revisions\/1522"}],"wp:attachment":[{"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/media?parent=883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/categories?post=883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.startups.ch\/fr\/wp-json\/wp\/v2\/tags?post=883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}