A guide through Switzerland’s revised VAT Act

All good things are worth waiting for. As such, the long-awaited partial revision of the Swiss VAT Act was finally put into force as of January 1 2018. Laurent Lattmann and Désirée Högger from Tax Partner – Taxand Switzerland expect this will mean closer alignment of the way Swiss and foreign suppliers are treated, and explore how foreign companies must apply the new rules when supplying goods and services to Switzerland.