{"id":1712,"date":"2024-10-01T20:08:02","date_gmt":"2024-10-01T18:08:02","guid":{"rendered":"https:\/\/swiss-pol.ch\/?p=1712"},"modified":"2025-02-23T20:24:45","modified_gmt":"2025-02-23T19:24:45","slug":"changes-in-vat-rates-in-switzerland-in-2024","status":"publish","type":"post","link":"https:\/\/swiss-pol.ch\/?p=1712&lang=en","title":{"rendered":"Changes in VAT rates in Switzerland in 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1712\" class=\"elementor elementor-1712\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-971c87e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"971c87e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ed53a0\" data-id=\"9ed53a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94e7567 elementor-widget elementor-widget-text-editor\" data-id=\"94e7567\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The year 2024 marks a significant change in the administration of value-added tax (VAT) in Switzerland.<\/p><p>Beware of services invoiced in 2023 that relate to 2024.<\/p><p>All services related to 2024 must already show the new rates, even if invoiced in 2023.<\/p><p>&#8211; This is especially true for all services invoiced in advance (subscription, lease, service contract, etc.).<\/p><p>&#8211; This also applies to requests for advance payments for services to be provided from January 1, 2024.<\/p><p>&#8211; 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).<\/p><p>As of January 1, 2024, VAT rates will be increased as follows:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7ae29c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7ae29c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42b409b\" data-id=\"42b409b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3890f9 elementor-widget elementor-widget-image\" data-id=\"d3890f9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"662\" height=\"309\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1594\" alt=\"VAT stawki\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png 662w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word-300x140.png 300w\" sizes=\"(max-width: 662px) 100vw, 662px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bbc18c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bbc18c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3efce64\" data-id=\"3efce64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-024ad94 elementor-widget elementor-widget-text-editor\" data-id=\"024ad94\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies that deduct VAT on a flat-rate basis (TDFN) will be notified of the new flat rate.<\/p><p>The new rates are as follows:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db0aee8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db0aee8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6769477\" data-id=\"6769477\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f20256 elementor-widget elementor-widget-image\" data-id=\"4f20256\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"604\" height=\"538\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1595\" alt=\"ryczalt VAT\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png 604w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word-300x267.png 300w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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. &#8211; This is especially true for all services invoiced in advance (subscription, lease, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1609,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[106,134],"tags":[],"class_list":["post-1712","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2024-en","category-news"],"_links":{"self":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1712","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1712"}],"version-history":[{"count":3,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1712\/revisions"}],"predecessor-version":[{"id":1715,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1712\/revisions\/1715"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/media\/1609"}],"wp:attachment":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}