New document was uploaded: The Swiss VAT Law

Swiss VAT is a general consumption tax based on the net all-phase system with input tax deduction, taxing value added at each stage until the final consumer. The law defines three types of VAT: domestic tax (on Swiss supplies), acquisition tax (on services from abroad), and import tax (on goods entering Switzerland). Core VAT principles include competitive neutrality, efficiency, and transferability, ensuring fair and transparent taxation.