Value Added Tax Guidelines: Switzerland (& Liechtenstein)

• 1. VAT SCOPE, VAT RATES AND VAT EXEMPTIONS »
• 2. VAT REGISTRATION »
• 3. REQUIREMENTS FOR VAT RETURN »
• 4. DEDUCTION OF INPUT VAT »
• 5. INVOICING »
• 6. PENALTY REGIME »
• 7. OTHERS »

Source Roedl & Partner

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• See Country VAT guides for other countries
• VAT Country guides of the European Union Countries

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