Not sure if this has already been shared on the forum.
From 1 January 2024, the following current VAT rates apply in Switzerland:
Normal rate: 8,1 %
Reduced rate: 2,6 %
Special rate for accommodation: 3,8 %
Reason for the increase in tax rates:
In the vote of 25 September 2022, the amendment to the AHV Act and the federal decree on the supplementary financing of the AHV were accepted.
Then, if nothing else changes, then goods coming into Switzerland (e.g. Aliexpress) etc. will start be subject to VAT collection fees etc. at SFR 61.72 (previously SFR 65.- )
And books now from CHF 192.31
If something is ordered now with the expectation that it arrives in December, but delivery and payment takes place in January, are we charged todays VAT as contract has a specified price at todays rate.
Its a car, so a question of more than a couple of Rappen.
Date of the invoice is what counts, I think.
Be sure to get invoiced in 2023, payable within 30 or 60 days so you can pay in 2024, and all should be fine.
Thinking is good, checking is better. Date of performance is what counts. In our case date of delivery of the car. Date of invoice is not relevant.
https://www.gate.estv.admin.ch/mwst-…003601&lang=de
As TIS expect prices to rise by 15%