In Switzerland there is a right to opt to tax most VAT-exempt services. The option can be selected
and applied as per each single transaction.
The Swiss Supreme Court (in a case concerning a golf course) has ruled that the requirement to
clearly detail tax on the invoice is a mandatory provision. The option is only valid in respect of
invoices that clearly detail the tax.
The option is not valid if it is only declared on the VAT return (and not on the invoice). If an option is
not detailed on the invoice, it is invalid, the underlying service remains exempt, and the respective
input VAT is unrecoverable.