{"id":17453,"date":"2023-12-31T17:23:33","date_gmt":"2023-12-31T16:23:33","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=17453"},"modified":"2023-12-31T17:23:35","modified_gmt":"2023-12-31T16:23:35","slug":"tva-et-e-commerce","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/","title":{"rendered":"TVA et e-commerce"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Pratique actuelle et changements législatifs à venir Selon la législation actuellement en vigueur, les entreprises qui ont leur siège à l’étranger et qui fournissent des prestations de service en matière de télécommunication et d’informatique à des assujettis (business to business) basés en Suisse sont libérées de l’assujettissement à la TVA, peu importe leur…<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":400,"display_name":"Joseph Merhai","first_name":"Joseph","last_name":"Merhai","description":"

Avocat, expert fiscal dipl\u00f4m\u00e9, associ\u00e9, Aegis LLC, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Thomas-P-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/joseph-merhai\/"},{"ID":2316,"display_name":"Thomas Pasquier","first_name":"Thomas","last_name":"Pasquier","description":"

Avocat, expert fiscal dipl\u00f4m\u00e9, collaborateur senior, BianchiSchwald S\u00e0rl, Gen\u00e8ve<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/12\/Thomas-Pasquier-220x220.jpeg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-pasquier\/"}],"related_sht_promodule":["Zoll Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/shtpdf\/","language":"de"},"sht_proarticle_category":[281],"sht_proarticle_tag":[],"class_list":["post-17453","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen-2"],"acf":{"authors":[400,2316]},"shp_steuerportal_must_use":{"translations":[{"id":17453,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/","title":{"rendered":"TVA et e-commerce"},"language":"de"}]},"yoast_head":"\nTVA et e-commerce • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA et e-commerce • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Pratique actuelle et changements législatifs à venir Selon la législation actuellement en vigueur, les entreprises qui ont leur siège à l’étranger et qui fournissent des prestations de service en matière de télécommunication et d’informatique à des assujettis (business to business) basés en Suisse sont libérées de l’assujettissement à la TVA, peu importe leur…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-31T16:23:35+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"18 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/tva-et-e-commerce\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/tva-et-e-commerce\\\/\",\"name\":\"TVA et e-commerce • steuerportal.ch\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\"},\"datePublished\":\"2023-12-31T16:23:33+00:00\",\"dateModified\":\"2023-12-31T16:23:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/tva-et-e-commerce\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/tva-et-e-commerce\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/tva-et-e-commerce\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Page d'accueil\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fachartikel\",\"item\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/articles-specialises\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"TVA et e-commerce\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"name\":\"steuerportal.ch\",\"description\":\"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts\",\"publisher\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#organization\",\"name\":\"Steuerportal (Cosmos Verlag)\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"contentUrl\":\"https:\\\/\\\/steuerportal.ch\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/cosmos_c-strich_h_positiv_bunt.svg\",\"width\":191,\"height\":44,\"caption\":\"Steuerportal (Cosmos Verlag)\"},\"image\":{\"@id\":\"https:\\\/\\\/steuerportal.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"TVA et e-commerce • steuerportal.ch","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/","og_locale":"fr_FR","og_type":"article","og_title":"TVA et e-commerce • steuerportal.ch","og_description":"Pratique actuelle et changements législatifs à venir Selon la législation actuellement en vigueur, les entreprises qui ont leur siège à l’étranger et qui fournissent des prestations de service en matière de télécommunication et d’informatique à des assujettis (business to business) basés en Suisse sont libérées de l’assujettissement à la TVA, peu importe leur…","og_url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/","og_site_name":"steuerportal.ch","article_modified_time":"2023-12-31T16:23:35+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"18 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/","url":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/","name":"TVA et e-commerce • steuerportal.ch","isPartOf":{"@id":"https:\/\/steuerportal.ch\/fr\/#website"},"datePublished":"2023-12-31T16:23:33+00:00","dateModified":"2023-12-31T16:23:35+00:00","breadcrumb":{"@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Page d'accueil","item":"https:\/\/steuerportal.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Fachartikel","item":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/"},{"@type":"ListItem","position":3,"name":"TVA et e-commerce"}]},{"@type":"WebSite","@id":"https:\/\/steuerportal.ch\/fr\/#website","url":"https:\/\/steuerportal.ch\/fr\/","name":"steuerportal.ch","description":"Le portail suisse sp\u00e9cialis\u00e9 dans le domaine des imp\u00f4ts","publisher":{"@id":"https:\/\/steuerportal.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/steuerportal.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/steuerportal.ch\/fr\/#organization","name":"Steuerportal (Cosmos Verlag)","url":"https:\/\/steuerportal.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","contentUrl":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2021\/06\/cosmos_c-strich_h_positiv_bunt.svg","width":191,"height":44,"caption":"Steuerportal (Cosmos Verlag)"},"image":{"@id":"https:\/\/steuerportal.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/17453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle"}],"about":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/types\/sht_proarticle"}],"author":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/3"}],"version-history":[{"count":0,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle\/17453\/revisions"}],"acf:user":[{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/2316"},{"embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/users\/400"}],"wp:attachment":[{"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/media?parent=17453"}],"wp:term":[{"taxonomy":"sht_proarticle_category","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_category?post=17453"},{"taxonomy":"sht_proarticle_tag","embeddable":true,"href":"https:\/\/steuerportal.ch\/fr\/wp-json\/wp\/v2\/sht_proarticle_tag?post=17453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}