��˾��ҹ��

Home / Tolley's EU and Global VAT / 51 Switzerland / Acquisition VAT (Switzerland)

Acquisition VAT (Switzerland)

51 Switzerland

Pursuant to the Swiss VAT legislation, the following supplies are subject to acquisition VAT:

��
•�� Supplies of services by businesses based abroad that are not entered in the Swiss Register of Taxable Persons where the place of supply is situated in the Swiss territory,

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Option to tax (New Zealand)

Sweden - VAT submission guide

Administration (Belgium)

Transfer of a business as a going concern (Portugal)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Margin schemes: second-hand goods, and global accounting (France)

Key data (Bulgaria)

Simplified invoices (Nepal)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

Appointing a fiscal representative (Mexico)

Appointing a fiscal representative (Austria)

EC sales lists – recapitulative statements (Belgium)

Estonia - VAT registration guide

Sweden - VAT registration guide

Greece - VAT registration guide

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

Singapore - VAT registration guide

Kenya - VAT registration guide

��˾��ҹ��