- Practice adjustments are being made regarding the portal requirement for submitting VAT invoices.
- Adjustments are also being made due to changes in tax rates, balance and lump sum tax rates, and interest rates.
- New text passages are highlighted in green and underlined.
- The online submission of invoices will be mandatory from January 1, 2024, and paper submissions will no longer be accepted.
- On request, paper submissions can be made until the end of 2024.
- Correction invoices for all periods must be submitted electronically, even if the original invoice was submitted on paper.
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Switzerland"
- Federal Court Upholds FTA’s Input Tax Deduction Practice, Criticizes Revenue Key Method.
- Federal Administrative Court Confirms ESTV Practice on Input Tax Deduction, Criticizes Revenue Key Method
- Appeal Dismissed: VAT Liability Upheld for 2020 Tax Period in Erotic Business Case
- Taxation and Social Security Implications for Social Media Influencers in Switzerland
- VAT Dispute: Simple Partnership and Taxable Supplies Ruling, Partial Appeal Approval, Case Referred Back
