Supplies of goods (Switzerland)
The supply of goods within the meaning of Swiss VAT law is deemed to be the following:
- Ìý
•ÌýÌýÌýÌý The transfer of the power to dispose of a good commercially in one's own name.
- Ìý
•ÌýÌýÌýÌý The delivery of a good on which work has been performed, even if the good is not altered by the work, but only tested, calibrated, regulated, checked for its function or treated in another way.
- Ìý
•ÌýÌýÌýÌý The provision of a good for use or exploitation (eg rental or leasing).
Note: Unlike EU VAT law, Swiss VAT law considers the rental of items, the performance of repairs and other work on items and their installation on site to be supplies of goods and not supplies of services.
The qualification as a supply of goods or a supply of
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Web page updated on 17 Mar 2025 16:04