{"id":21014,"date":"2021-06-28T14:22:37","date_gmt":"2021-06-28T12:22:37","guid":{"rendered":"https:\/\/handelsverband.swiss\/?page_id=21014"},"modified":"2024-11-06T19:42:20","modified_gmt":"2024-11-06T18:42:20","slug":"import-one-stop-shop-ioss","status":"publish","type":"page","link":"https:\/\/handelsverband.swiss\/fr\/import-one-stop-shop-ioss\/","title":{"rendered":"Import One Stop Shop (IOSS)"},"content":{"rendered":"

L\u2019UE progresse dans la r\u00e9duction des formalit\u00e9s administratives pour le commerce transfrontalier intra-europ\u00e9en. \u00c0 partir du 1er juillet 2021, un certain nombre\u00a0de modifications apport\u00e9es \u00e0 la directive 2006\/112\/CE\u00a0(la \u00ab directive TVA \u00bb) commenceront \u00e0 s\u2019appliquer ce qui aura des r\u00e9percussions sur les r\u00e8gles de TVA r\u00e9gissant les activit\u00e9s de commerce \u00e9lectronique transfronti\u00e8res entre entreprises et consommateurs (B2C).<\/p>\n

Si vous \u00eates un commer\u00e7ant B2C vendant de la Suisse vers l\u2019UE, veuillez visiter le site web officiel de l’Union europ\u00e9enne<\/a> !\u00a0<\/strong><\/p>\n

<\/h5>\n
Les principaux changements :<\/h5>\n
    \n
  • Le seuil actuellement applicable aux ventes \u00e0 distance intracommunautaires de biens sera supprim\u00e9 et remplac\u00e9 par\u00a0un nouveau seuil de 10 000 EUR<\/strong> applicable \u00e0 l\u2019\u00e9chelle de l\u2019UE. Les importations sont soumises \u00e0 la TVA d\u00e8s le premier euro de chiffre d’affaires.
    \n<\/strong><\/li>\n
  • L\u2019exon\u00e9ration de la TVA \u00e0 l\u2019importation de petits envois d\u2019une valeur maximale de 22 EUR sera supprim\u00e9e<\/strong>\u00a0et un nouveau r\u00e9gime particulier pour les ventes \u00e0 distance de biens import\u00e9s de territoires tiers ou de pays tiers d\u2019une valeur intrins\u00e8que ne d\u00e9passant pas 150 EUR sera cr\u00e9\u00e9 et baptis\u00e9 \u00ab guichet unique pour les importations \u00bb (IOSS) ;<\/li>\n<\/ul>\n

    Les changements pour les \u00ab importateurs \u00bb sont pr\u00e9sent\u00e9s dans le tableau suivant :<\/p>\n

    <\/p>\n

    <\/h3>\n

    La limite de la valeur des marchandises est pertinente<\/h5>\n

    Les commer\u00e7ants suisses ne peuvent enregistrer et envoyer par l’IOSS que les envois d’une valeur de marchandises de 150 \u20ac maximum. Les envois d\u00e9passant cette valeur ne peuvent pas \u00eatre envoy\u00e9s via Import One Stop Shop, ils n\u00e9cessitent une autre solution.<\/p>\n

     <\/p>\n

    Que doivent faire les commer\u00e7ants qui importent de la Suisse ou d\u2019autres pays tiers dans l\u2019UE ?<\/h5>\n
      \n
    1. Tout d’abord, les commer\u00e7ants suisses doivent s’enregistrer et demander un num\u00e9ro IOSS. Toutefois, le commer\u00e7ant ne peut pas proc\u00e9der lui-m\u00eame \u00e0 cet enregistrement ; il a besoin pour cela d’un repr\u00e9sentant fiscal<\/strong> \u00e9tabli dans l’UE. Ce repr\u00e9sentant enregistrera le commer\u00e7ant suisse aupr\u00e8s du guichet unique d’importation et sera responsable de la facturation et du paiement mensuels de la TVA europ\u00e9enne.<\/li>\n
    2. La\u00a0d\u00e9claration d\u2019importation<\/strong>\u00a0doit \u00eatre faite\u00a0par voie \u00e9lectronique<\/strong>\u00a0\u2013 en cons\u00e9quence, la discussion avec votre transporteur d\u2019exportation est \u00e0 rechercher.<\/li>\n
    3. A partir du 1er juillet 2021, la TVA du pays de destination respectif doit \u00eatre factur\u00e9e directement au client => a<\/strong>daptations <\/b>inf<\/b>orm<\/b>atiq<\/b>ues\u00a0<\/b><\/li>\n<\/ol>\n
      <\/h5>\n","protected":false},"excerpt":{"rendered":"

      L\u2019UE progresse dans la r\u00e9duction<\/p>\n","protected":false},"author":4578,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-21014","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nImport One Stop Shop (IOSS) - HANDELSVERBAND. swiss<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Import One Stop Shop (IOSS) - HANDELSVERBAND. swiss\" \/>\n<meta property=\"og:description\" content=\"L\u2019UE progresse dans la r\u00e9duction\" \/>\n<meta property=\"og:url\" content=\"https:\/\/handelsverband.swiss\/fr\/import-one-stop-shop-ioss\/\" \/>\n<meta property=\"og:site_name\" content=\"HANDELSVERBAND. swiss\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-06T18:42:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2021\/04\/Bild1.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/import-one-stop-shop-ioss\\\/\",\"url\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/import-one-stop-shop-ioss\\\/\",\"name\":\"Import One Stop Shop (IOSS) - 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