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”.