{"id":55373,"date":"2024-12-12T16:03:19","date_gmt":"2024-12-12T15:03:19","guid":{"rendered":"https:\/\/handelsverband.swiss\/?p=55373"},"modified":"2026-04-13T10:54:35","modified_gmt":"2026-04-13T08:54:35","slug":"55373","status":"publish","type":"post","link":"https:\/\/handelsverband.swiss\/fr\/55373\/","title":{"rendered":"Introduction d’un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance"},"content":{"rendered":"

Contribution des avocats zurichois SA<\/a><\/em><\/p>\n

Apr\u00e8s le rel\u00e8vement du taux normal de la TVA au 1er janvier 2024, une nouvelle adaptation fiscale aura lieu au 1er janvier 2025. Au d\u00e9but de l’ann\u00e9e, la r\u00e9vision partielle de la loi sur la TVA (LTVA) entrera en vigueur en m\u00eame temps que l’ordonnance sur la TVA (OTVA) partiellement r\u00e9vis\u00e9e. L’une des principales nouveaut\u00e9s concerne l’imposition des plates-formes \u00e9lectroniques au titre de la TVA. Selon la LTVA, les plateformes \u00e9lectroniques sont d\u00e9finies comme \u00ab une interface \u00e9lectronique qui permet des contacts directs en ligne entre plusieurs personnes dans le but de fournir une livraison ou un service \u00bb.<\/p>\n

A partir du 1er janvier 2025, les chiffres d’affaires r\u00e9alis\u00e9s par les vendeurs \u00e0 l’aide d’une plateforme suisse ou \u00e9trang\u00e8re seront attribu\u00e9s \u00e0 cette plateforme du point de vue de la TVA, pour autant qu’elle soit consid\u00e9r\u00e9e comme un fournisseur de prestations. Est consid\u00e9r\u00e9e comme prestataire toute personne qui, \u00e0 l’aide d’une plateforme \u00e9lectronique, permet la r\u00e9alisation d’une livraison en mettant en relation des vendeurs et des acheteurs en vue de la conclusion d’un contrat sur la plateforme. Dans ce cas, il y a livraison tant entre cette personne et le vendeur ou la vendeuse qu’entre cette personne et l’acheteur ou l’acheteuse (art. 20a, al. 1, nLTVA).<\/p>\n

La mise \u00e0 disposition des conditions techniques (comme cliquer sur le bouton de commande, panier d’achat), la connaissance ou la d\u00e9termination des conditions de vente ou de livraison, l’offre d’un service apr\u00e8s-vente ou l’\u00e9tablissement de notes de cr\u00e9dit sont des indices de la qualification de prestataire.
\nTous les exploitants de plateformes ne sont pas concern\u00e9s par la r\u00e9glementation l\u00e9gale. Dans la mesure o\u00f9 l’exploitant de la plateforme ne participe ni directement ni indirectement au processus de commande, ne r\u00e9alise pas de chiffre d’affaires directement li\u00e9 \u00e0 la transaction, se contente d’effectuer le traitement des paiements en relation avec la livraison, met \u00e0 disposition de l’espace pour des annonces, fournit des prestations publicitaires et\/ou se contente de rediriger ou d’orienter les acheteurs et les clients vers d’autres plateformes \u00e9lectroniques, il n’est pas consid\u00e9r\u00e9 comme un fournisseur de prestations (art. 20a, al. 2, LTVA r\u00e9vis\u00e9e).<\/p>\n

Ce nouveau rattachement de l’exploitant de la plateforme en tant que fournisseur de prestations a des cons\u00e9quences importantes. L’exploitant de la plateforme \u00e9lectronique est ainsi consid\u00e9r\u00e9 comme un vendeur du point de vue de la TVA et est donc tenu de verser la TVA sur les ventes \u00e0 l’AFC. Le vendeur ou la vendeuse elle-m\u00eame n’est responsable qu’\u00e0 titre subsidiaire de l’imp\u00f4t d\u00fb par l’exploitant de la plateforme.
\nSi la plateforme ne remplit pas ses obligations, des mesures administratives telles qu’une interdiction d’importation ou la destruction des objets sans d\u00e9dommagement peuvent \u00eatre ordonn\u00e9es.
\nM\u00eame si tout cela semble un peu technique. Il s’agit d’un pas tr\u00e8s important vers l’instauration d’une \u00e9galit\u00e9 de traitement entre les commer\u00e7ants suisses et les plateformes \u00e9trang\u00e8res. Il reste \u00e0 voir comment cette nouvelle obligation des plateformes \u00e9lectroniques se r\u00e9percutera sur d’autres bases l\u00e9gales.<\/p>\n","protected":false},"excerpt":{"rendered":"

Contribution des avocats zurichois SA<\/p>\n","protected":false},"author":5186,"featured_media":6490,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-55373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nIntroduction d'un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance - 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=\"Introduction d'un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance - HANDELSVERBAND. swiss\" \/>\n<meta property=\"og:description\" content=\"Contribution des avocats zurichois SA\" \/>\n<meta property=\"og:url\" content=\"https:\/\/handelsverband.swiss\/fr\/55373\/\" \/>\n<meta property=\"og:site_name\" content=\"HANDELSVERBAND. swiss\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-12T15:03:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-13T08:54:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2018\/02\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"575\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Christine Schneider\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Christine Schneider\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/\"},\"author\":{\"name\":\"Christine Schneider\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#\\\/schema\\\/person\\\/4ee3bc45aac6f75dd0f415d4dcb9c23b\"},\"headline\":\"Introduction d’un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance\",\"datePublished\":\"2024-12-12T15:03:19+00:00\",\"dateModified\":\"2026-04-13T08:54:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/\"},\"wordCount\":571,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/handelsverband.swiss\\\/wp-content\\\/uploads\\\/2018\\\/02\\\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg\",\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/\",\"url\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/\",\"name\":\"Introduction d'un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance - HANDELSVERBAND. swiss\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/handelsverband.swiss\\\/wp-content\\\/uploads\\\/2018\\\/02\\\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg\",\"datePublished\":\"2024-12-12T15:03:19+00:00\",\"dateModified\":\"2026-04-13T08:54:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#primaryimage\",\"url\":\"https:\\\/\\\/handelsverband.swiss\\\/wp-content\\\/uploads\\\/2018\\\/02\\\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg\",\"contentUrl\":\"https:\\\/\\\/handelsverband.swiss\\\/wp-content\\\/uploads\\\/2018\\\/02\\\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg\",\"width\":1024,\"height\":575},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/55373\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/handelsverband.swiss\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Introduction d’un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#website\",\"url\":\"https:\\\/\\\/handelsverband.swiss\\\/\",\"name\":\"HANDELSVERBAND.swiss\",\"description\":\"ASSOCIATION DE COMMERCE.swiss\",\"publisher\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/handelsverband.swiss\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#organization\",\"name\":\"HANDELSVERBAND.swiss\",\"url\":\"https:\\\/\\\/handelsverband.swiss\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/handelsverband.swiss\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/hv_brand_rgb.png\",\"contentUrl\":\"https:\\\/\\\/handelsverband.swiss\\\/wp-content\\\/uploads\\\/2020\\\/03\\\/hv_brand_rgb.png\",\"width\":1714,\"height\":472,\"caption\":\"HANDELSVERBAND.swiss\"},\"image\":{\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/handelsverband.swiss\\\/#\\\/schema\\\/person\\\/4ee3bc45aac6f75dd0f415d4dcb9c23b\",\"name\":\"Christine Schneider\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/648c3053e686e7a54aa5ce98cf8163f20330d36919cd5b007b7261371bff038e?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/648c3053e686e7a54aa5ce98cf8163f20330d36919cd5b007b7261371bff038e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/648c3053e686e7a54aa5ce98cf8163f20330d36919cd5b007b7261371bff038e?s=96&d=mm&r=g\",\"caption\":\"Christine Schneider\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Introduction d'un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance - HANDELSVERBAND. swiss","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"fr_FR","og_type":"article","og_title":"Introduction d'un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance - HANDELSVERBAND. swiss","og_description":"Contribution des avocats zurichois SA","og_url":"https:\/\/handelsverband.swiss\/fr\/55373\/","og_site_name":"HANDELSVERBAND. swiss","article_published_time":"2024-12-12T15:03:19+00:00","article_modified_time":"2026-04-13T08:54:35+00:00","og_image":[{"width":1024,"height":575,"url":"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2018\/02\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg","type":"image\/jpeg"}],"author":"Christine Schneider","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Christine Schneider","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/handelsverband.swiss\/fr\/55373\/#article","isPartOf":{"@id":"https:\/\/handelsverband.swiss\/fr\/55373\/"},"author":{"name":"Christine Schneider","@id":"https:\/\/handelsverband.swiss\/#\/schema\/person\/4ee3bc45aac6f75dd0f415d4dcb9c23b"},"headline":"Introduction d’un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance","datePublished":"2024-12-12T15:03:19+00:00","dateModified":"2026-04-13T08:54:35+00:00","mainEntityOfPage":{"@id":"https:\/\/handelsverband.swiss\/fr\/55373\/"},"wordCount":571,"commentCount":0,"publisher":{"@id":"https:\/\/handelsverband.swiss\/#organization"},"image":{"@id":"https:\/\/handelsverband.swiss\/fr\/55373\/#primaryimage"},"thumbnailUrl":"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2018\/02\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg","inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/handelsverband.swiss\/fr\/55373\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/handelsverband.swiss\/fr\/55373\/","url":"https:\/\/handelsverband.swiss\/fr\/55373\/","name":"Introduction d'un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance - HANDELSVERBAND. swiss","isPartOf":{"@id":"https:\/\/handelsverband.swiss\/#website"},"primaryImageOfPage":{"@id":"https:\/\/handelsverband.swiss\/fr\/55373\/#primaryimage"},"image":{"@id":"https:\/\/handelsverband.swiss\/fr\/55373\/#primaryimage"},"thumbnailUrl":"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2018\/02\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg","datePublished":"2024-12-12T15:03:19+00:00","dateModified":"2026-04-13T08:54:35+00:00","breadcrumb":{"@id":"https:\/\/handelsverband.swiss\/fr\/55373\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/handelsverband.swiss\/fr\/55373\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/handelsverband.swiss\/fr\/55373\/#primaryimage","url":"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2018\/02\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg","contentUrl":"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2018\/02\/d538c7f9-23c9-4a92-8957-2cbe8b39ed55.jpeg","width":1024,"height":575},{"@type":"BreadcrumbList","@id":"https:\/\/handelsverband.swiss\/fr\/55373\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/handelsverband.swiss\/fr\/"},{"@type":"ListItem","position":2,"name":"Introduction d’un assujettissement \u00e0 la TVA pour les plateformes de vente par correspondance"}]},{"@type":"WebSite","@id":"https:\/\/handelsverband.swiss\/#website","url":"https:\/\/handelsverband.swiss\/","name":"HANDELSVERBAND.swiss","description":"ASSOCIATION DE COMMERCE.swiss","publisher":{"@id":"https:\/\/handelsverband.swiss\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/handelsverband.swiss\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/handelsverband.swiss\/#organization","name":"HANDELSVERBAND.swiss","url":"https:\/\/handelsverband.swiss\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/handelsverband.swiss\/#\/schema\/logo\/image\/","url":"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2020\/03\/hv_brand_rgb.png","contentUrl":"https:\/\/handelsverband.swiss\/wp-content\/uploads\/2020\/03\/hv_brand_rgb.png","width":1714,"height":472,"caption":"HANDELSVERBAND.swiss"},"image":{"@id":"https:\/\/handelsverband.swiss\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/handelsverband.swiss\/#\/schema\/person\/4ee3bc45aac6f75dd0f415d4dcb9c23b","name":"Christine Schneider","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/648c3053e686e7a54aa5ce98cf8163f20330d36919cd5b007b7261371bff038e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/648c3053e686e7a54aa5ce98cf8163f20330d36919cd5b007b7261371bff038e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/648c3053e686e7a54aa5ce98cf8163f20330d36919cd5b007b7261371bff038e?s=96&d=mm&r=g","caption":"Christine Schneider"}}]}},"_links":{"self":[{"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/posts\/55373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/users\/5186"}],"replies":[{"embeddable":true,"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/comments?post=55373"}],"version-history":[{"count":4,"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/posts\/55373\/revisions"}],"predecessor-version":[{"id":55377,"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/posts\/55373\/revisions\/55377"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/media\/6490"}],"wp:attachment":[{"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/media?parent=55373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/categories?post=55373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/handelsverband.swiss\/fr\/wp-json\/wp\/v2\/tags?post=55373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}