Constitution Of The Tax Claim/The Right To Make An Input VAT Deduction (Switzerland)

Home / Tolley's EU and Global VAT /51 Switzerland /Reporting obligations (Switzerland) / Constitution of the tax claim/the right to make an input VAT deduction (Switzerland)

Commentary

51 Switzerland

Constitution of the tax claim/the right to make an input VAT deduction (Switzerland)

If reporting is on the basis of agreed consideration, the right to make an input VAT deduction is constituted at the time of receipt of the invoice. The VAT liability is incurred:

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL