VAT Consulting AG

Theaterstrasse 18

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

7 Reverse charge

The VAT Law stipulates for the reverse charge in the three below-mentioned cases (Art. 45 para. 1 VAT Law):

 

  • services performed by a non-resident taxable person not registered for VAT purposes in Switzerland, provided that according to Art. 8 para. 1 VAT Law the place of supply is in Switzerland; import of data storage media without market value with all the services and rights included; and supplies of goods by a non-resident taxable person not registered for VAT purposes in Switzerland, provided that the supplies are not subject to import VAT.

 

There is no obligation for the non-resident invoicing party to mention on the invoice that the reverse charge is applicable.

 

Copyright: VAT Consulting AG

 

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

 

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