English translation of Article 26 of the Swiss VAT Act 2010

 

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT  from a Swiss VAT lawyer please do not hesitate to contact: Harun Can


Article 26 of the Swiss VAT Act 2010

Invoice 

  1. The supplier must on request issue the recipient of the supply with an invoice that satisfies the requirements of paragraphs 2 and 3. 

  2. The invoice must clearly identify the supplier, the recipient and the nature of the supply and as a rule contain the following elements: 

    a. the name and the location of the supplier in the form in which he presents himself in business transactions, a note that he is registered as a taxable person and the number under which he is entered in the [Swiss] Register of Taxable     Persons; 
    b. the name and location of the recipient of the supply in the form in which he presents himself in business transactions; 
    c. the date or period of the provision of the supply if this should differ from the invoice date;
    d. the nature, object and volume of the supply; 
    e. the consideration for the supply; 
    f.  the applicable tax rate and the tax amount payable on the consideration; if the consideration includes the tax, details of the applicable tax rate suffice. 

  3. On invoices issued by automatic tills (receipts), information on the recipient of the supply need not be included provided the consideration disclosed on the receipt does not exceed an amount laid down by the Federal Council. 
 

Article 57 of the Swiss VAT Ordinance 2010 (Invoicing and tax voucher) Article 26 Section 3 of the Swiss VAT Act 2010

Cash vouchers for amounts up to CHF 400 do not have to contain details about the recipient of the goods and services. Such cash vouchers do not entitle the recipient to a tax refund in the repayment procedure. 73 5th Chapter: Input tax deduction 1st Section: General


Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)

Concept of invoice

Article 218 of the EU VAT Directive

For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.

Article 219

Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.
 
Article 220 (1)
 
Issue of invoices
 
Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:
(1) supplies of goods or services which he has made to another taxable person or to a non-taxable legal person; 
Content of invoices
 
Article 226

Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:

(1) the date of issue;

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(3) the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services;

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(5) the full name and address of the taxable person and of the customer;

(6) the quantity and nature of the goods supplied or the extent and nature of the services rendered;

(7) the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice;

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(9) the VAT rate applied;
(10) the VAT amount payable, except where a special arrangement is applied under which, in accordance with this directive, such a detail is excluded;
 
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