The Swiss VAT Act establishes VAT as a general consumption tax based on the net all-phase system with input tax deduction, designed to tax final domestic consumption. It defines the three types of VAT—domestic tax, acquisition tax on services from abroad, and import tax—while setting out fundamental principles such as competitive neutrality and efficiency. The Act provides comprehensive definitions of goods, services, remuneration, and taxable supplies, forming the basis for determining VAT liability. Read more

The Swiss VAT Ordinance provides detailed rules for how the VAT Act must be applied in practice, including definitions of supplies, place of supply, and taxable transactions. It clarifies how imports, warehouse deliveries, and mail-order supplies are treated for VAT purposes and defines when a business becomes liable for VAT. Read more

This document provides a comprehensive overview of the Swiss QR-bill system, which replaced the outdated orange and red inpayment slips (ISR) starting October 1, 2022, to simplify electronic and manual payments. It details the structure of a QR-bill, including its invoice, payment, and receipt sections; important components like the Swiss QR Code, QR-IBAN, and reference numbers; as well as the payment flow and advantages for both merchants and customers. Read more

The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system of Switzerland. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, the registration process and the applicable laws and regulations. Read more

This document covers Switzerland’s complete retail legal framework, explaining that the country is non-fiscal with no mandatory POS certification, but retailers must still follow federal laws such as the VAT Act, Code of Obligations, and the Price Indication Ordinance. They outline key business processes including return rules, warranties, pricing obligations, vouchers, payments, discounts, and tax-free sales, as well as detailed requirements for receipts, invoices, e-invoices, QR-bills, and document content. The slides also describe VAT registration rules, store registration steps, sector-specific licences, and obligations for both domestic and foreign businesses. Read more