{"id":3459,"date":"2023-11-15T16:12:49","date_gmt":"2023-11-15T15:12:49","guid":{"rendered":"https:\/\/new.praxamed.ch\/themenblog\/augmentation-des-taux-dimposition-de-la-tva-au-1er-janvier-2024\/"},"modified":"2025-09-04T15:53:11","modified_gmt":"2025-09-04T13:53:11","slug":"augmentation-des-taux-dimposition-de-la-tva-au-1er-janvier-2024","status":"publish","type":"post","link":"https:\/\/praxamed.ch\/fr\/themenblog\/augmentation-des-taux-dimposition-de-la-tva-au-1er-janvier-2024\/","title":{"rendered":"Augmentation des taux d&rsquo;imposition de la TVA au 1er janvier 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3459\" class=\"elementor elementor-3459 elementor-1220\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46f711fb e-flex e-con-boxed e-con e-parent\" data-id=\"46f711fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad5c139 elementor-widget elementor-widget-text-editor\" data-id=\"1ad5c139\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les nouveaux taux de TVA seront applicables \u00e0 partir du 1er janvier 2024.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d76270b elementor-widget elementor-widget-text-editor\" data-id=\"d76270b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>1. changements dus \u00e0 l&rsquo;augmentation des taux d&rsquo;imposition<br><\/b>Au <strong>1er janvier 2024<\/strong>, les taux de TVA seront augment\u00e9s comme suit :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc332bb e-grid e-con-full e-con e-child\" data-id=\"fc332bb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;mountains&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" opacity=\"0.33\" d=\"M473,67.3c-203.9,88.3-263.1-34-320.3,0C66,119.1,0,59.7,0,59.7V0h1000v59.7 c0,0-62.1,26.1-94.9,29.3c-32.8,3.3-62.8-12.3-75.8-22.1C806,49.6,745.3,8.7,694.9,4.7S492.4,59,473,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" opacity=\"0.66\" d=\"M734,67.3c-45.5,0-77.2-23.2-129.1-39.1c-28.6-8.7-150.3-10.1-254,39.1 s-91.7-34.4-149.2,0C115.7,118.3,0,39.8,0,39.8V0h1000v36.5c0,0-28.2-18.5-92.1-18.5C810.2,18.1,775.7,67.3,734,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M766.1,28.9c-200-57.5-266,65.5-395.1,19.5C242,1.8,242,5.4,184.8,20.6C128,35.8,132.3,44.9,89.9,52.5C28.6,63.7,0,0,0,0 h1000c0,0-9.9,40.9-83.6,48.1S829.6,47,766.1,28.9z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91cf972 elementor-widget elementor-widget-text-editor\" data-id=\"91cf972\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Jusqu&rsquo;au 31 d\u00e9cembre 2023<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c13eac elementor-widget elementor-widget-text-editor\" data-id=\"0c13eac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Nouveau \u00e0 partir du 1er janvier 2024<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6a37a9 elementor-widget elementor-widget-text-editor\" data-id=\"d6a37a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Taux normal :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76eef95 elementor-widget elementor-widget-text-editor\" data-id=\"76eef95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>7.7%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-916d7c6 elementor-widget elementor-widget-text-editor\" data-id=\"916d7c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>8.1%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fe4857 elementor-widget elementor-widget-text-editor\" data-id=\"5fe4857\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Taux r\u00e9duit :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfa6382 elementor-widget elementor-widget-text-editor\" data-id=\"dfa6382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2.5%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4f0811 elementor-widget elementor-widget-text-editor\" data-id=\"c4f0811\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2.6%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edded48 elementor-widget elementor-widget-text-editor\" data-id=\"edded48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Taux sp\u00e9cial pour l&rsquo;h\u00e9bergement :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-401ecba elementor-widget elementor-widget-text-editor\" data-id=\"401ecba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>3.7%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b8b241 elementor-widget elementor-widget-text-editor\" data-id=\"7b8b241\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>3.8%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7556e13 elementor-widget elementor-widget-text-editor\" data-id=\"7556e13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dans le d\u00e9compte de la TVA pour le 3e trimestre 2023, pour le 2e semestre 2023 et pour le mois de juillet 2023, il sera possible de d\u00e9compter pour la premi\u00e8re fois avec les nouveaux taux de TVA vis-\u00e0-vis de l&rsquo;AFC. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9282d79 elementor-widget elementor-widget-text-editor\" data-id=\"9282d79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>2. Impact sur les taux de la dette fiscale nette et les taux forfaitaires<\/strong><\/p><p>Cette augmentation des taux d&rsquo;imposition a les cons\u00e9quences suivantes sur les taux de la dette fiscale nette (TDFN) et les taux forfaitaires (TF) :<\/p><p><strong>2.1. Taux de la dette fiscale nette et taux forfaitaire (centres m\u00e9dicaux) inchang\u00e9s<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-696d796 e-grid e-con-full e-con e-child\" data-id=\"696d796\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;mountains&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" opacity=\"0.33\" d=\"M473,67.3c-203.9,88.3-263.1-34-320.3,0C66,119.1,0,59.7,0,59.7V0h1000v59.7 c0,0-62.1,26.1-94.9,29.3c-32.8,3.3-62.8-12.3-75.8-22.1C806,49.6,745.3,8.7,694.9,4.7S492.4,59,473,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" opacity=\"0.66\" d=\"M734,67.3c-45.5,0-77.2-23.2-129.1-39.1c-28.6-8.7-150.3-10.1-254,39.1 s-91.7-34.4-149.2,0C115.7,118.3,0,39.8,0,39.8V0h1000v36.5c0,0-28.2-18.5-92.1-18.5C810.2,18.1,775.7,67.3,734,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M766.1,28.9c-200-57.5-266,65.5-395.1,19.5C242,1.8,242,5.4,184.8,20.6C128,35.8,132.3,44.9,89.9,52.5C28.6,63.7,0,0,0,0 h1000c0,0-9.9,40.9-83.6,48.1S829.6,47,766.1,28.9z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c34fc20 elementor-widget elementor-widget-text-editor\" data-id=\"c34fc20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Taux de la dette fiscale nette et taux forfaitaires<br>jusqu&rsquo;au 31 d\u00e9cembre 2023<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca0ce90 elementor-widget elementor-widget-text-editor\" data-id=\"ca0ce90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Taux de la dette fiscale nette et taux forfaitaires<br>\u00e0 partir du 1er janvier 2024<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba27016 elementor-widget elementor-widget-text-editor\" data-id=\"ba27016\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>0.6%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36fc768 elementor-widget elementor-widget-text-editor\" data-id=\"36fc768\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>0.6%<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5e7033 elementor-widget elementor-widget-text-editor\" data-id=\"a5e7033\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nous nous tenons \u00e0 votre disposition pour tout renseignement compl\u00e9mentaire.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les nouveaux taux de TVA seront applicables \u00e0 partir du 1er janvier 2024. 1. changements dus \u00e0 l&rsquo;augmentation des taux d&rsquo;impositionAu 1er janvier 2024, les taux de TVA seront augment\u00e9s comme suit : Jusqu&rsquo;au 31 d\u00e9cembre 2023 Nouveau \u00e0 partir du 1er janvier 2024 Taux normal : 7.7% 8.1% Taux r\u00e9duit : 2.5% 2.6% Taux [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2259,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-3459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faits"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/posts\/3459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/comments?post=3459"}],"version-history":[{"count":1,"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/posts\/3459\/revisions"}],"predecessor-version":[{"id":3460,"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/posts\/3459\/revisions\/3460"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/media\/2259"}],"wp:attachment":[{"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/media?parent=3459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/categories?post=3459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/praxamed.ch\/fr\/wp-json\/wp\/v2\/tags?post=3459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}