{"id":5919,"date":"2024-01-17T16:36:06","date_gmt":"2024-01-17T15:36:06","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/releve-de-la-taxe-sur-la-valeur-ajoutee-aupres-de-la-vente-par-correspondance-administration-federale-des-contributions-et-administration-federale-des-douanes\/"},"modified":"2025-09-11T14:01:55","modified_gmt":"2025-09-11T12:01:55","slug":"releve-de-la-taxe-sur-la-valeur-ajoutee-aupres-de-la-vente-par-correspondance-administration-federale-des-contributions-et-administration-federale-des-douanes","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/releve-de-la-taxe-sur-la-valeur-ajoutee-aupres-de-la-vente-par-correspondance-administration-federale-des-contributions-et-administration-federale-des-douanes\/","title":{"rendered":"Relev\u00e9 de la taxe sur la valeur ajout\u00e9e aupr\u00e8s de la vente par correspondance"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Depuis 2019, toutes les entreprises \u00e9trang\u00e8res de vente par correspondance (VPC) avec un chiffre d\u2019affaires annuel sup\u00e9rieur \u00e0 100 000 francs sur des petits envois en Suisse sont assujetties \u00e0 l\u2019imp\u00f4t et doivent s\u2019inscrire aupr\u00e8s de l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC). Pour les entreprises de VPC \u00e9trang\u00e8res dont le chiffre d\u2019affaires annuel est inf\u00e9rieur \u00e0 100 000 francs, la TVA (imp\u00f4t sur les importations) n\u2019est, jusqu\u2019\u00e0 pr\u00e9sent, pas pr\u00e9lev\u00e9e pour les petits envois si son montant est inf\u00e9rieur \u00e0 cinq francs.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-5919","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"20452"}],"audit_office":[7939,8017,7940],"audit_office_text":"","audit_date":"20210505","bgo":false,"keywords":"toutes les entreprises \u00e9trang\u00e8res de vente par correspondance (VPC), d\u2019affaires annuel, des petits envois, la TVA, imp\u00f4t sur les importations","audit_office_local":"AFC, AFD, OFDF"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.3) - 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