Tax

Change of Swiss VAT rates as from 1 January 2018

Change of Swiss VAT rates as from 1 January 2018 

Supplies that are going to be provided as from 1 January 2018 are subject to the applicable VAT rate as from 1 January 2018, irrespective of the date of the invoice. Should the old rate be shown on invoices for supplies after 1 January 2018, the VAT amount corresponding to this old rate is due, according to the general principle that “the VAT shown is the VAT due”.

Read full Alert Tax Alert September 2017
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