{"id":75600,"date":"2024-07-01T12:23:27","date_gmt":"2024-07-01T10:23:27","guid":{"rendered":"https:\/\/tra.org\/?page_id=75600"},"modified":"2024-07-01T17:20:21","modified_gmt":"2024-07-01T15:20:21","slug":"suisse-vat-services-information-suisse-vat-services-information-vat-representation-suisse","status":"publish","type":"page","link":"https:\/\/tra.org\/fr\/membres-correspondants-de-tra\/suisse-vat-services-information-suisse-vat-services-information-vat-representation-suisse\/","title":{"rendered":"Suisse VAT Services &#038; Information &#8211; VAT Representation Suisse"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;75590&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Law Box S\u00e0rl&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;75594&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text css=&#8221;&#8221;]Law Box S\u00e0rl est une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e dans les services de conseil en mati\u00e8re de TVA europ\u00e9enne, aidant les entreprises suisses \u00e0 naviguer dans le monde complexe de la TVA europ\u00e9enne. Nous fournissons des solutions sur mesure pour assurer la conformit\u00e9 avec les r\u00e9glementations en mati\u00e8re de TVA, minimiser les obligations fiscales et optimiser la tr\u00e9sorerie. Que vous soyez une petite start-up ou une entreprise de taille moyenne, nos services peuvent vous aider \u00e0 rationaliser vos processus de TVA et \u00e0 maximiser votre potentiel commercial en Europe dans un environnement o\u00f9 la TVA est en constante mutation.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221; el_class=&#8221;nono&#8221;][vc_column][vc_tta_accordion style=&#8221;outline&#8221; color=&#8221;orange&#8221; spacing=&#8221;5&#8243; gap=&#8221;5&#8243; c_icon=&#8221;chevron&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221; el_class=&#8221;nono&#8221;][vc_tta_section title=&#8221;<b>French VAT Guide Book<\/b>&#8221; tab_id=&#8221;1507735192768-81aa2b00-347c&#8221;][vc_column_text]<a href=\"http:\/\/tra.org\/wp-content\/uploads\/2016\/02\/France-VAT-Guidebook.pdf\" target=\"_blank\" rel=\"noopener\">Click here to download French VAT Guidebook<\/a>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT<\/b>&#8221; tab_id=&#8221;1507808212566-debc9fae-f909&#8243;][vc_column_text]French VAT rules are based on regulations determined by EU. As an EU member state, the VAT directives providing guidance on VAT need to be implemented by France.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT Law<\/b>&#8221; tab_id=&#8221;1507808246728-7e77b6bb-1b3a&#8221;][vc_column_text]The French VAT law is ruled by the French tax code and administrated by La Direction G\u00e9n\u00e9rale des Douanes et des Imp\u00f4ts Indirects.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT Registration<\/b>&#8221; tab_id=&#8221;1507808315570-4b3ad389-1604&#8243;][vc_column_text]In the 1990\u2019s, the European Single Market Initiative allowed companies to buy and sell goods without a local company . It is called the non resident VAT trading. You will need to be registered as a non resident trader&nbsp; in order to record the transactions and your French customers will need the proof that you are VAT registered.<\/p>\n<p>There are specific situations when the VAT registration is necessary. Please find below these scenarios&nbsp;:<\/p>\n<ul>\n<li>Passengers transport services in France&nbsp;;<\/li>\n<li>Supply goods shipped from an EU Member State to private persons located in France when the annual turnover exceeds a threshold of 35 000\u20ac&nbsp;;<\/li>\n<li>Supply works related to an immovable property located in France belonging to a private individual or a company not VAT registered in France (reverse charge scheme not applicable)&nbsp;;<\/li>\n<li>Provide short term rentals of means of transport in France&nbsp;;<\/li>\n<li>Organize live events, conferences, etc in France&nbsp;;<\/li>\n<li>Supply electronic services to private customers located in France ;<\/li>\n<li>Ship goods from France to other EU countries and supply them to a business client or have them shipped to a third country outside the EU (exports)&nbsp;;<\/li>\n<li>Holding goods in a warehouse a stock for resale more than 3 months.<\/li>\n<\/ul>\n<p>French VAT registration cases have been reduced in 2006&nbsp;: the reverse charge mechanism applies when non \u2013 French companies has a French final customer VAT registered in France.<\/p>\n<p>A French VAT number can be obtained within 4 weeks.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT Representative<\/b>&#8221; tab_id=&#8221;1507735420525-25ee2667-eed0&#8243;][vc_column_text]EU companies are no longer required to appoint a VAT fiscal representative in France. However, non EU companies are still required. Since 2013, certain non- EU companies may avoid to appoint a VAT representative, in case a mutual assistance agreement has been signed with France.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT Compliance<\/b>&#8221; tab_id=&#8221;1507735460234-528d67e6-ce00&#8243;][vc_column_text]The rules regarding the recording and the processing of the French transactions are related to&nbsp;:<\/p>\n<ul>\n<li>The invoicing requirements&nbsp;;<\/li>\n<li>The foreign currency reporting and translation&nbsp;;<\/li>\n<li>Credits notes and corrections.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT Rates<\/b>&#8221; tab_id=&#8221;1507735519889-0c140fe4-31a1&#8243;][vc_column_text]There are different VAT rates in France. The standard is 20% and the reduced VAT rates are&nbsp;:<\/p>\n<ul>\n<li>10% home services (cleaning, childcare, home courses\u2026), sales for immediate consumption (restaurants, beverages without alcohol\u2026), works and repairs on residential buildings built from more than 2 years, sights, passengers transport, pharmaceuticals which are not reimbursed by the social security, fertilizers\u2026<\/li>\n<li>5,5 % food, beverages without alcohol, books, services to old people and to handicapped,<\/li>\n<li>10 %, sales of pharmaceuticals when they are reimbursed by the social security and sales of newspapers when a CPPAP certificate is obtained<strong>&nbsp;<\/strong><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT Returns<\/b>&#8221; tab_id=&#8221;1507735561720-1d9f32ed-7adf&#8221;][vc_column_text]VAT returns and corresponding VAT payments must be received by French tax authorities at least :<\/p>\n<p>\u2013&nbsp;the 19<sup>th<\/sup>&nbsp;of the following month for the EU companies,<\/p>\n<p>\u2013&nbsp;the 24<sup>th<\/sup>&nbsp;of the following month for the companies located outside the EU.<\/p>\n<p>Interest and penalties for late filing and payment of vat due.<\/p>\n<p>Copy of invoices, customs documents and proof of transportation from France to the European Union must be kept during a period of 4 years in case of tax audit.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French Intrastat And EC Sales Lists<\/b>&#8221; tab_id=&#8221;1507814623887-b20767f9-e1b2&#8243;][vc_column_text]Intrastat returns are to be done in the following cases :<\/p>\n<p>Purchases of goods to companies located in the EU for delivery in France : above the threshold of 460&nbsp;000 \u20ac per year.<\/p>\n<p>Sales of goods from France to companies located in the EU.<\/p>\n<p>The Intrastat returns must be sent to French customs at least the 10<sup>th<\/sup>&nbsp;day of the following month.<\/p>\n<p>EU sales lists&nbsp; are to be done in case of sales of services to companies located in the EU.<\/p>\n<p>They must be sent to French customs at least the 10<sup>th<\/sup>&nbsp;day of the following month.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>French VAT Refunds<\/b>&#8221; tab_id=&#8221;1507814659467-15b2521a-5e06&#8243;][vc_column_text]The input VAT is deducted from the output VAT. If there is a VAT credit a claim for VAT refund can be made each month together with the submission of the VAT return. The reimbursement is obtained within about 2 months.<\/p>\n<p>The recovery of VAT for companies which are not VAT registered in France is possible for the companies established outside the EU&nbsp; via the procedure 13<sup>th&nbsp;<\/sup>Directive and EU companies&nbsp; via the 8<sup>th<\/sup>Directive procedure.<\/p>\n<p><u>Type of expenses for which the VAT is refundable<\/u><\/p>\n<p>\u2013 imports,<\/p>\n<p>\u2013 purchases of goods in France,<\/p>\n<p>\u2013 liaison office expenses : rent, office supplies,<\/p>\n<p>\u2013 congress, seminars, exhibitions,<\/p>\n<p>\u2013 hotel&nbsp;: only if the rooms are for suppliers or customers,<\/p>\n<p>\u2013 restaurant, beverages,<\/p>\n<p>\u2013 tolls,<\/p>\n<p>\u2013 gas oil, diesel : 80 % for private cars and 100 % for business vehicles (without seats in the back). VAT on petrol is recoverable only for transport companies.<\/p>\n<p>\u2013 gift &lt; 65 \u20ac including tax.[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_separator color=&#8221;#ede7e3&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][vc_custom_heading text=&#8221;<b>Contactez Nous pour plus d\u2019information concernant nos services TVA en Suisse:<\/b>&#8221; font_container=&#8221;tag:h3|font_size:25px|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221;][vc_empty_space]\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1193-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"1193\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/fr\/wp-json\/wp\/v2\/pages\/75600#wpcf7-f1193-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"1193\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1193-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p>Vos Noms et Pr\u00e9noms*\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p>Votre Email*\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p>Objet\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span>\n<\/p>\n<p>Votre Message\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Envoyer\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[vc_separator color=&#8221;#ede7e3&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_custom_heading text=&#8221;<b>Besoin de services de TVA dans un autre pays? Entrez en contact avec les membres locaux de TRA!<\/b>&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column]<div class=\"container\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Germany-25x25.png\" width=\"25\" height=\"25\" alt=\"Germany\" title=\"Germany\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/allemagne-vat-services-information-vat-representation-allemagne\/\" data-cmp-ab=\"2\">Allemagne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Austria-25x25.png\" width=\"25\" height=\"25\" alt=\"Austria\" title=\"Austria\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/autriche\/\" data-cmp-ab=\"2\">Autriche<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Belgium-25x25.png\" width=\"25\" height=\"25\" alt=\"Belgium\" title=\"Belgium\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/belgique\/\" data-cmp-ab=\"2\">Belgique<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2024\/07\/3-25x25.jpg\" width=\"25\" height=\"25\" alt=\"3\" title=\"3\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/bulgarie-vat-services-information-vat-representation-bulgarie\/\" data-cmp-ab=\"2\">Bulgarie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Cyprus-25x25.png\" width=\"25\" height=\"25\" alt=\"Cyprus\" title=\"Cyprus\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/chypre\/\" data-cmp-ab=\"2\">Chypre<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/France-25x25.png\" width=\"25\" height=\"25\" alt=\"France\" title=\"France\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/france\/\" data-cmp-ab=\"2\">France<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Greece-25x25.png\" width=\"25\" height=\"25\" alt=\"Greece\" title=\"Greece\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/grece\/\" data-cmp-ab=\"2\">Gr\u00e8ce<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Hungary-25x25.png\" width=\"25\" height=\"25\" alt=\"Hungary\" title=\"Hungary\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/hongrie\/\" data-cmp-ab=\"2\">Hongrie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Italy-25x25.png\" width=\"25\" height=\"25\" alt=\"Italy\" title=\"Italy\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/italie\/\" data-cmp-ab=\"2\">Italie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Luxembourg-25x25.png\" width=\"25\" height=\"25\" alt=\"Luxembourg\" title=\"Luxembourg\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/luxembourg\/\" data-cmp-ab=\"2\">Luxembourg<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Malta-25x25.png\" width=\"25\" height=\"25\" alt=\"Malta\" title=\"Malta\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/malte\/\" data-cmp-ab=\"2\">Malte<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Netherlands-25x25.png\" width=\"25\" height=\"25\" alt=\"Netherlands\" title=\"Netherlands\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/pays-bas\/\" data-cmp-ab=\"2\">Pays Bas<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Poland-25x25.png\" width=\"25\" height=\"25\" alt=\"Poland\" title=\"Poland\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/pologne\/\" data-cmp-ab=\"2\">Pologne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Latvia-25x25.png\" width=\"25\" height=\"25\" alt=\"Latvia\" title=\"Latvia\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/lettonie\/\" data-cmp-ab=\"2\">Lettonie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Czech-Republic-25x25.png\" width=\"25\" height=\"25\" alt=\"Czech-Republic\" title=\"Czech-Republic\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/republique-tcheque-vat-services-information-vat-representation-republique-tcheque\/\" data-cmp-ab=\"2\">R\u00e9publique Tch\u00e8que<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Romania-25x25.png\" width=\"25\" height=\"25\" alt=\"Romania\" title=\"Romania\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/roumanie\/\" data-cmp-ab=\"2\">Roumanie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Spain-25x25.png\" width=\"25\" height=\"25\" alt=\"Spain\" title=\"Spain\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/espagne\/\" data-cmp-ab=\"2\">Espagne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Switzerland-25x25.png\" width=\"25\" height=\"25\" alt=\"Switzerland\" title=\"Switzerland\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/suisse-vat-services-information-suisse-vat-services-information-vat-representation-suisse\/\" data-cmp-ab=\"2\">Suisse<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"container\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\" style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><section class=\"vc_cta3-container\"><div class=\"vc_general vc_do_cta3 vc_cta3 vc_cta3-style-classic vc_cta3-shape-rounded vc_cta3-align-center vc_cta3-color-classic vc_cta3-icon-size-md vc_cta3-actions-bottom\"><div class=\"vc_cta3_content-container\"><div class=\"vc_cta3-content\"><header class=\"vc_cta3-content-header\"><h2>Int\u00e9ress\u00e9 \u00e0 devenir un membre TRA?<\/h2><\/header><\/div><div class=\"vc_cta3-actions\"><div class=\"vc_btn3-container vc_btn3-center vc_do_btn\"><a class=\"vc_general vc_btn3 vc_btn3-size-lg vc_btn3-shape-rounded vc_btn3-style-outline vc_btn3-color-warning\" href=\"https:\/\/tra.org\/fr\/membres-de-tra\/nous-rejoindre\/\" title=\"Nous Rejoindre\" data-cmp-ab=\"2\">D\u00e9couvrir plus<\/a><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;75590&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Law Box S\u00e0rl&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;75594&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text css=&#8221;&#8221;]Law Box S\u00e0rl est une soci\u00e9t\u00e9 sp\u00e9cialis\u00e9e dans les services de conseil en mati\u00e8re de TVA europ\u00e9enne, aidant les entreprises suisses \u00e0 naviguer dans le monde complexe de la [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":75124,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-75600","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Suisse VAT Services &amp; Information - VAT Representation Suisse - TRA<\/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:\/\/tra.org\/fr\/membres-correspondants-de-tra\/suisse-vat-services-information-suisse-vat-services-information-vat-representation-suisse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Suisse VAT Services &amp; Information - VAT Representation Suisse - TRA\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;75590&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Law Box S\u00e0rl&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image 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