Federal Act on Value Added Tax

¹The sup­pli­er must on re­quest is­sue the re­cip­i­ent of the sup­ply with an in­voice that sat­is­fies the re­quire­ments of para­graphs 2 and 3.

²The in­voice must clearly identi­fy the sup­pli­er, the re­cip­i­ent and the nature of the sup­ply and as a rule con­tain the fol­low­ing ele­ments:

a.¹

the name and the loc­a­tion of the sup­pli­er in the form in which he presents him­self in busi­ness trans­ac­tions, a note that he is re­gistered as a tax­able per­son and the num­ber un­der which he is entered in the Re­gister of Tax­able Per­sons;

b.

the name and loc­a­tion of the re­cip­i­ent of the sup­ply in the form in which he presents him­self in busi­ness trans­ac­tions;

c.

the date or peri­od of the pro­vi­sion of the sup­ply, in the event that it dif­fers from the in­voice date;

d.

the nature, ob­ject and ex­tent of the sup­ply;

e.

the con­sid­er­a­tion for the sup­ply;

f.

the ap­plic­able tax rate and the tax amount pay­able on the con­sid­er­a­tion; if the con­sid­er­a­tion in­cludes the tax, de­tails of the ap­plic­able tax rate suf­fice.

³On in­voices is­sued by auto­mat­ic tills (re­ceipts), in­form­a­tion on the re­cip­i­ent of the sup­ply need not be in­cluded provided the con­sid­er­a­tion dis­closed on the re­ceipt does not ex­ceed an amount laid down by the Fed­er­al Coun­cil.