Guidance about VAT rate increase per 1 January 2024

Preliminary remarks
1 Introduction
2 Invoicing, mention of tax and correction of mentioned tax
2.1 General
2.2 Partial payments and partial invoicing
2.2.1 Principle
2.2.2 Partial invoicing and status reports
2.3 Advance payments and invoices for advance payments
2.4 Periodic benefits partly provided after the rate increase
2.5 Reductions in consideration, bonuses, returns of goods and cancellations of services
2.5.1 Reductions in consideration
2.5.2 Bonuses
2.5.3 Returns of goods and cancellations of services
3 Other effects of raising tax rates
3.1 Hotels and restaurants
3.2 Services provided by electricity, gas, etc. distribution companies
3.3 Rental and leasing contracts
3.4 Committee cases
3.5 Import of goods
3.6 Tax on acquisitions
4 Input tax deduction
4.1 Principles
4.2 Acquisitions of natural products from non-taxable farmers, foresters, horticulturists, livestock dealers and milk collection centers
4.3 Deduction of fictitious input tax
5 VAT statement
5.1 Multipliers
5.2 Net tax debt rate
5.3 Flat rate method for public authorities and related areas

Sources:

• estv.admin.ch (German)
• estv.admin.ch (French)

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