In principle, the applicable tax rate is determined by the date of provision of the supply of goods/supply of service or the period of provision of such supply (cross-period supplies). However, the Federal Tax Administration has provided further guidance, exceptions and transitional rules.
Source: WTS
Latest Posts in "Switzerland"
- Swiss National Council Backs VAT Increase to Fund 13th Pension Payment for Seniors
- Swiss Court Decisions Clarify VAT Exemptions for Financial Intermediation, Aligning with EU Rules
- Switzerland’s New Packaging Ordinance: EPR Mandates for Sustainable Circular Economy by 2027
- VAT in Switzerland – A comprehensive up to date guide
- Switzerland Simplifies VAT Compliance: No Security Deposits for Non-Resident Companies, Fiscal Representation May End
