Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.
Ordinance on Value Added Tax
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 48cInvoicing
(Art. 24a VAT Act)
Where the taxable person details the tax on the resale of collectors' items clearly on the invoice, it must pay the tax and may neither apply margin taxation nor deduct the notional input tax.