On April 26, 2018, the article "Principles of VAT" from the tax dossier of the Federal Tax Administration (FTA) was updated.
The article "Principles of value added tax" explains the principles and the system of Swiss value added tax (VAT) and takes into account the latest developments (including the partially revised VAT Act; adjustment of VAT rates following the rejection by the people and the cantons of the federal decree on the additional financing of the AHV/AVS as well as the ordinance of 8 November 2017 by which the Federal Council transferred the amended tax rates to the VAT Act).
The article "Principles of VAT" is available here.
The complete dossier Tax Information of the FTA can be downloaded here.
