Pursuant to article 23 of the Swiss VAT Act, if a supply is exempt from VAT under that article, Swiss VAT is not payable on the supply.
VAT exemptions with credit (zero rate) are applied in Switzerland to the following:
- Ìý
•ÌýÌýÌýÌý The supply of goods, unless provided for use or exploitation, that are transported or dispatched directly abroad.
- Ìý
•ÌýÌýÌýÌý The provision for use or exploitation, in particular the leasing or chartering of goods, provided the goods
To continue reading
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
Web page updated on 24 Aug 2024 15:14