A change in the annual turnover threshold triggering the VAT registration of public utility institutions and non-profit sports and cultural associations was implemented into Switzerland’s legislation and guidelines on 25 November 2022 and entered into force on 1 January 2023 following implementation by the Federal Council.
Source Deloitte
Latest Posts in "Switzerland"
- Switzerland Seeks Public Input on VAT Changes for Bundled Services and Electronic Platforms
- Switzerland Seeks Input on VAT Changes for Bundled and Electronic Services, Platform Obligations
- Federal Court Upholds CHF 100,000 VAT Claim Due to Unexplained Turnover Differences, 2017–2020
- Federal Administrative Court Rules on VAT Group Taxation, Brokerage Services, and Input Tax Correction Methods
- VAT Exemption for Educational Services: Court Differentiates Knowledge Transfer from Personal Development Courses
