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Home / Tolley's EU and Global VAT /51 Switzerland /Domestic VAT (Switzerland) / Vouchers (Switzerland)

Vouchers (Switzerland)

51 Switzerland

The issuance of a voucher is not considered a transaction subject to VAT in Switzerland,

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Carried-forward losses restriction

Special rate pool and long life assets

Maintenance payments

Holdover relief for disposals by trustees

Repairs and renewals

Transfer of assets to beneficiaries ― legal, administration and tax issues

Supplies of goods and services connected with education

Exemption ― overview ― items exempt from VAT in the UK

Relief for employee share schemes

Income tax paid on behalf of employee

Incentives, awards and prizes

Payroll record keeping

Computation of corporation tax

Research and development expenditure credit (RDEC)

Allowable deductions for employee-related expenses

Enterprise management incentive schemes

Sales, advertising and marketing

UK VAT invoice requirements

Fuel-related payments / mileage payments

Company cars

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