Indirect taxes - Publications |
 |
Swiss VAT registration risk “B2C” provision of telecommunication/electronic services... |
 |
The VAT Directive The EU VAT Directive has undergone some important changes in recent years. The most important changes are with respect to the place of supply of services. The VAT Directive booklet contains the current legislation, including the changes that are part of the VAT package as well as changes yet to come into force. |
 |
Accounting and invoicing procedures With the publication of VAT information notice no. 16, the Swiss Federal Tax Administration has issued some key principles regarding accounting and invoicing procedures that are effective from 1 January 2010. |
 |
The new Swiss VAT Legislation 50 substantive amendments were incorporated into the new VAT law which is effective from 1 January 2010. |
