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2.1 Basic principles
The applicable tax rate is determined neither by the date of invoicing nor by the date of payment, but the date on which the service is rendered (Art. 115 para. 1 VAT Act). (Art. 115 para. 1 VAT Act). In the case of periodic services (e.g. subscriptions), the period of the of the service provision is decisive ( Section 2.4). Services rendered until December 31, 2023 are subject to the previous VAT rules, services rendered as of January 1, 2024 are subject to the new tax rates. If services that are subject to both the previous and the new tax rates due to the period in which they were provided and the new tax rates on the same invoice, the date or period of performance of the service the date or period of performance and the proportion of the amount attributable to each and the proportion of the amount attributable to each of them must be shown separately. If this is not the case, the entire invoiced services are to be services must be invoiced at the new tax rates. If an invoice for a service shows a tax that is too high, the customer is liable to pay the the tax shown. This case occurs when the new tax rates are shown in an invoice for services are shown in an invoice for services rendered before January 1, 2024. A subsequent adjustment of the tax from the new to the previous tax rates can only be made if a correction of the invoice is made in accordance with Article 27, paragraph 2 letter a MWSTG is made or the service provider can credibly demonstrate that the that the Confederation has not suffered any loss of tax revenue as a result of the incorrectly higher (Art. 27 para. 2 letter b MWSTG).
Source: admin.ch
