VAT Consulting AG

Theaterstrasse 18

CH-4051 Basel
Phone: +41 (0) 61 225 90 50
Fax: +41 (0) 61 225 90 51

Swiss VAT A-Z (since 01.01.2010)

1 Taxable persons

1.1 VAT registration for domestic taxable persons

1.2 VAT registration for foreign taxable persons

1.3 VAT grouping

1.4 Fiscal representative

 

2 Simplification measures

2.1 Consignment and call-off stock

2.2 Simplified triangulation rules

2.3 Transfer of business

 

3 Installation supplies

 

4 Special procedure for imports

 

5 Bad debt relief

 

6 Special rules

6.1 Postponed accounting on import

6.2 VAT warehouse

6.3 Bonded (customs) warehouse

 

7 Reverse charge

7.1 Reverse charge mechanism - supply of services

7.2 Reverse charge mechanism - supply of goods

7.3 Reverse charge mechanism - supply of natural gas and electricity

 

8 VAT rates and exemptions

8.1 Standard rate

8.2 Reduced rate

8.3 Exemptions with right to deduction (zero rate)

8.4 Exemptions without right to deduction

 

9 Recovery of input VAT

9.1 Non-recoverable input VAT

9.2 Excess input VAT

9.3 Capital goods - adjustment periods

9.4 VAT refund for foreigners

 

10 Invoicing

10.1 Invoice content

10.2 Time limits

10.3 Currency

10.4 Conversion and exchange rate

10.5 Self-billing

10.6 Storage of invoices

10.7 Electronic invoicing

 

11 VAT compliance

11.1 VAT return period

11.2 Filing of a VAT return and payment

11.3 Tax assessment period

 

12 Penalties

12.1 Penalties for not filing a VAT return or a European sales listing in time

12.2 Penalties for not paying VAT in time to the VAT authorities

12.3 Penalties on VAT assessments when VAT is not reported correctly