Deadline for taking a position: October 2, 2023
Vouchers, issued in physical or electronic form, entitle the holder to the purchase of a service or delivery. For tax purposes, a distinction must be made between value vouchers and service vouchers. Discount vouchers or tickets for public transport, entrance tickets for museums or postage stamps, etc. are not vouchers in the sense of the term used here.
Source: estv.admin.ch
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