VAT Consulting AG

Theaterstrasse 18

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

10.4 Conversion and exchange rate

Due to the fact that the VAT return has to be submitted in Swiss Francs, the amounts invoiced in foreign currency have to be converted into Swiss Francs.

 

For the conversion in Swiss Francs the official exchange rates have to be applied, i.e. either the monthly average exchange rate of the FTA or the daily currency (sale) exchange rate. There is no obligation to mention the exchange rate applied on the invoice or credit note.

 

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