The year 2024 marks a significant change in the administration of value-added tax (VAT) in Switzerland.
Beware of services invoiced in 2023 that relate to 2024.
All services related to 2024 must already show the new rates, even if invoiced in 2023.
– This is especially true for all services invoiced in advance (subscription, lease, service contract, etc.).
– This also applies to requests for advance payments for services to be provided from January 1, 2024.
– If the service is spread over 2 calendar years, it must be allocated on a time-proportional basis (otherwise the new rate applies to the entire invoice).
As of January 1, 2024, VAT rates will be increased as follows:
Companies that deduct VAT on a flat-rate basis (TDFN) will be notified of the new flat rate.
The new rates are as follows:
