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Home / Tolley's EU and Global VAT /51 Switzerland /Record-keeping requirements (Switzerland) / Self-billing (Switzerland)

Self-billing (Switzerland)

51 Switzerland

Self-billed invoices are allowed in Switzerland and are known as 'credit notes'.

If a credit note is issued

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Entity classification

Income tax losses ― overview

Carried-forward losses restriction

Terminal trading loss relief

Temporary differences

Definition of a close company

Simple assessments

Payment of the remittance basis charge

VAT on property disposals

FRS 102 ― tax presentation and disclosures

Supplies of goods and services connected with education

Corrections and amendments to the IHT account

Double tax relief

Exemption ― overview ― items exempt from VAT in the UK

Interest and penalties on late paid tax under self assessment

Loans provided to employees

Payroll record keeping

Payment of tax due under self assessment

Tax implications of administration and liquidation

Allowable expenses for property businesses

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