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July 2018

For supplies of goods from abroad into Switzerland, the place of supply is not always deemed to be abroad. On the one hand, there are voluntary options through which the place of supply changes to the Swiss territory – with the consequence that Swiss VAT must be charged. On the other hand, however, this could also be the obligatory consequence for companies. We would like to point out the individual cases in this newsletter.

Download – Foreign or domestic place of supply – Pros and Cons?

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