- VAT generally arises upon invoicing, partial invoicing, partial payment, or at the latest upon receipt of total remuneration.
- For conditional contracts, the Federal Administrative Court ruled that a VAT claim can arise upon contract conclusion, even if execution is uncertain.
- For continuing obligations (e.g., open-ended leases), VAT arises only when services are invoiced or provided, not at contract conclusion.
- For fixed-term contracts with fixed remuneration, VAT may arise at contract conclusion if the total fee is determined.
Source: primetax.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.
