{"id":53558,"date":"2025-07-03T15:46:33","date_gmt":"2025-07-03T13:46:33","guid":{"rendered":"https:\/\/betterstudy.ch\/unkategorisiert\/ventes-correspondance-changement-lieu-imposition-tva-2019\/"},"modified":"2025-07-03T15:46:37","modified_gmt":"2025-07-03T13:46:37","slug":"ventes-correspondance-changement-lieu-imposition-tva-2019","status":"publish","type":"post","link":"https:\/\/betterstudy.ch\/de\/ausbildung-in-buchhaltung-und-rechnungswesen\/umfassender-leitfaden-buchhaltung\/ventes-correspondance-changement-lieu-imposition-tva-2019\/","title":{"rendered":"Versandhandel: \u00c4nderung des Besteuerungsortes im Jahr 2019!"},"content":{"rendered":"

E-commerce : Changements l\u00e9gislatifs<\/h2>\n

Dans un monde ou l\u2019e-commerce est en pleine expansion et o\u00f9 les achats en ligne appartiennent d\u00e9sormais \u00e0 notre quotidien, il peut \u00eatre bon \u00e0 savoir pour le consommateur quels sont les changements l\u00e9gislatifs TVA dans ce domaine qui sont entr\u00e9s en vigueur au 1er\u00a0<\/sup>janvier 2019.<\/p>\n

Jusqu\u2019au 31 d\u00e9cembre 2018<\/h2>\n

Jusqu\u2019au 31 d\u00e9cembre 2018,\u00a0et lors de l\u2019importation en Suisse de biens vendus par correspondance (ex.\u00a0: v\u00eatements, appareils \u00e9lectroniques command\u00e9s sur des sites internet), aucune TVA n\u2019\u00e9tait per\u00e7ue par l\u2019Administration f\u00e9d\u00e9rale des douanes (AFD) lors de l\u2019introduction et l\u2019importation de ces biens sur le territoire suisse, pour autant que le montant de TVA \u00e9tait inf\u00e9rieur ou \u00e9gal \u00e0 CHF 5.- par envoi.<\/p>\n

Par ailleurs, aucune TVA n\u2019\u00e9tait per\u00e7ue par l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) lors de la livraison ult\u00e9rieure de ces biens \u00e0 leurs destinataires respectifs sur le territoire suisse, \u00e9tant donn\u00e9 qu\u2019il s\u2019agissait d\u2019une livraison ayant lieu \u00e0 l\u2019\u00e9tranger\u00a0(le lieu de la livraison\u00a0correspondait alors \u00e0 l\u2019endroit o\u00f9 d\u00e9butait l\u2019exp\u00e9dition des biens \u00e0 destination de l\u2019acqu\u00e9reur en Suisse, soit \u00e0 l\u2019\u00e9tranger \u00e0 l\u2019endroit o\u00f9 se trouvait le d\u00e9p\u00f4t des vendeurs\/fournisseurs respectifs). Par cons\u00e9quent, jusqu\u2019au 31 d\u00e9cembre 2018, il n\u2019y avait pas de probl\u00e9matique li\u00e9e \u00e0 un assujettissement TVA chez les vendeurs\/fournisseurs, \u00e9tant donn\u00e9 que le lieu de la livraison \u00e9tait r\u00e9put\u00e9 \u00eatre \u00e0 l\u2019\u00e9tranger.<\/p>\n

Cette situation qui pr\u00e9valait jusqu\u2019au 31 d\u00e9cembre 2018 conduisait donc \u00e0 une distorsion de concurrence entre vendeurs \u00e9trangers et suisses qui devaient, eux, imposer leurs ventes sur le territoire suisse contrairement aux vendeurs \u00e9tablis \u00e0 l\u2019\u00e9tranger.<\/p>\n

A partir du 1er\u00a0<\/sup>janvier 2019<\/h2>\n

A partir du 1er\u00a0<\/sup>janvier 2019,\u00a0en vertu d\u2019un changement l\u00e9gislatif qui a \u00e9t\u00e9 ancr\u00e9 dans la loi TVA pour mettre fin \u00e0 cette distorsion de concurrence, le lieu de la livraison\u00a0des ventes par correspondance a \u00e9t\u00e9 d\u00e9plac\u00e9 depuis l\u2019\u00e9tranger vers la Suisse et un assujettissement TVA\u00a0obligatoire est d\u00e9sormais exig\u00e9 du vendeur\/fournisseur si la limite de CHF 100’000.- de son chiffre d\u2019affaires provenant de ventes par correspondance en Suisse est franchie.\u00a0Toutefois, si la limite de CHF 100’000.- n\u2019est pas franchie, la r\u00e9glementation sp\u00e9ciale pour les ventes par correspondance\u00a0ne s\u2019applique pas et le lieu de la livraison est toujours r\u00e9put\u00e9 \u00eatre \u00e0 l\u2019\u00e9tranger, comme par le pass\u00e9 (c\u2019est-\u00e0-dire jusqu\u2019au 31 d\u00e9cembre 2018).<\/p>\n

La situation d\u00e9crite ci-devant, lorsqu\u2019un chiffre d\u2019affaires inf\u00e9rieur \u00e0 CHF 100’000.-\u00a0est r\u00e9alis\u00e9, peut \u00eatre sch\u00e9matis\u00e9e comme suit :<\/p>\n

\"\"<\/p>\n

Source du graphique\u00a0: Administration f\u00e9d\u00e9rale des contributions<\/em><\/p>\n

A partir du 1er\u00a0<\/sup>janvier 2019\u00a0et lorsqu\u2019une entreprise de vente par correspondance r\u00e9alise un chiffre d\u2019affaires annuel provenant d\u2019envois et de colis transport\u00e9s ou exp\u00e9di\u00e9s depuis l\u2019\u00e9tranger d\u2019au moins CHF 100’000.-,\u00a0ces envois et colis sont alors r\u00e9put\u00e9s livraisons r\u00e9alis\u00e9es sur le territoire suisse.\u00a0Cela signifie donc pour le vendeur\/fournisseur, en vertu de l\u2019assujettissement \u00e0 la TVA bas\u00e9 sur la r\u00e9glementation des ventes par correspondance, que non seulement les petits envois (ceux dont le montant TVA est inf\u00e9rieur \u00e0 CHF 5.-) mais aussi toutes ses autres livraisons\u00a0pour lesquelles le montant de TVA sur les importations est sup\u00e9rieur \u00e0 CHF 5.- sont r\u00e9put\u00e9es livraisons r\u00e9alis\u00e9es sur le territoire suisse.\u00a0Il r\u00e9sulte ainsi de cette nouvelle situation que toutes les livraisons effectu\u00e9es sur le territoire suisse par l\u2019entreprise de vente par correspondance assujettie sont soumises \u00e0 la TVA grevant les op\u00e9rations r\u00e9alis\u00e9es sur le territoire suisse.<\/p>\n

La nouvelle situation \u00e0 partir du 1er\u00a0<\/sup>janvier 2019, lorsqu\u2019un chiffre d\u2019affaires sup\u00e9rieur \u00e0 CHF 100’000.- est r\u00e9alis\u00e9, peut \u00eatre sch\u00e9matis\u00e9e comme suit\u00a0:<\/p>\n

\"\"<\/p>\n

Source du graphique\u00a0: Administration f\u00e9d\u00e9rale des contributions<\/em><\/p>\n

En conclusion : ne soyez pas surpris, lors de vos prochains achats en ligne, si de la TVA suisse figure sur votre facture d\u2019achat !<\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

E-commerce : Changements l\u00e9gislatifs Dans un monde ou l\u2019e-commerce est en pleine expansion et o\u00f9 les achats en ligne appartiennent d\u00e9sormais \u00e0 notre quotidien, il peut \u00eatre bon \u00e0 savoir pour le consommateur quels sont les changements l\u00e9gislatifs […]<\/p>\n","protected":false},"author":2,"featured_media":4248,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uag_custom_page_level_css":"","footnotes":""},"categories":[1443],"tags":[1446,1844,1687,422,1571,1833,1846],"class_list":["post-53558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-umfassender-leitfaden-buchhaltung","tag-comptabilite-de","tag-e-commerce-de","tag-finance-de","tag-lieu-dimposition","tag-mehrwertsteuer","tag-mehrwertsteuerpflicht","tag-versandhandel"],"yoast_head":"\nVersandhandel: \u00c4nderung des Besteuerungsortes im Jahr 2019! — BetterStudy Formation en ligne<\/title>\n<meta name=\"description\" content=\"Welche gesetzlichen \u00c4nderungen im Bereich der Mehrwertsteuer im Versandhandel sind am 1. 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