- The Dossier Steuerinformationen aims to provide tax professionals, public administrations, schools, media, and individuals with guidance and expertise in the field of taxation.
- The document was last updated on January 4, 2024.
- It covers the principles of value-added tax (VAT) as of January 1, 2024.
- The article was written in collaboration with the Tax Policy and VAT departments of the Federal Tax Administration (ESTV).
- The contents include the history and functioning of VAT, the federal law on VAT, and general provisions.
- It also covers topics such as territoriality, the place of supply, and domestic taxation.
- The article provides information on the tax subjects, exemptions, and registration requirements for domestic taxation.
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.
