Swiss VAT law
E531337
Swiss VAT law is the legal framework that governs the assessment, collection, and administration of value-added tax in Switzerland.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Swiss VAT law canonical | 1 |
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
public law
ⓘ
tax law ⓘ |
| aimsTo |
ensure neutrality of taxation for businesses
ⓘ
prevent tax evasion and avoidance in VAT ⓘ secure federal tax revenue ⓘ |
| appliesInJurisdiction | Switzerland NERFINISHED ⓘ |
| appliesTo |
domestic businesses in Switzerland
ⓘ
foreign businesses with taxable supplies in Switzerland ⓘ importation of goods into Switzerland ⓘ public authorities when carrying out economic activities ⓘ supply of goods in Switzerland ⓘ supply of services in Switzerland ⓘ |
| basedOnPrinciple |
destination principle for cross-border supplies
ⓘ
neutrality of VAT ⓘ taxation of consumption ⓘ |
| defines |
VAT accounting methods
ⓘ
VAT invoicing requirements ⓘ VAT rates ⓘ VAT registration obligations ⓘ VAT return filing obligations ⓘ administrative procedures for VAT assessments ⓘ appeal procedures in VAT matters ⓘ correction of VAT returns ⓘ exempt supplies ⓘ input tax deduction rules ⓘ interest on late payment of VAT ⓘ payment deadlines for VAT ⓘ penalties for VAT non-compliance ⓘ place of supply rules ⓘ statute of limitations for VAT claims ⓘ taxable person for VAT purposes ⓘ taxable supplies ⓘ zero-rated supplies ⓘ |
| enforcedBy | Federal Tax Administration of Switzerland NERFINISHED ⓘ |
| governs |
administration of VAT
ⓘ
assessment of VAT ⓘ collection of VAT ⓘ |
| harmonizedWith | Swiss federal fiscal policy ⓘ |
| languageOfDocument |
French
ⓘ
German ⓘ Italian ⓘ |
| legalBasisFor | federal value-added tax in Switzerland ⓘ |
| providesFor |
special schemes for agriculture and forestry
ⓘ
special schemes for non-profit organizations ⓘ special schemes for small enterprises ⓘ special schemes for travel agencies ⓘ |
| regulates | value-added tax in Switzerland ⓘ |
| subjectTo |
amendment by the Swiss Federal Assembly
ⓘ
interpretation by Swiss courts ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.