Pursuant to article 23 of the Swiss VAT Act, if a supply is exempt from VAT under that article, Swiss VAT is not payable on the supply.
VAT exemptions with credit (zero rate) are applied in Switzerland to the following:
- Ìý
•ÌýÌýÌýÌý The supply of goods, unless provided for use or exploitation, that are transported or dispatched directly abroad.
- Ìý
•
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Web page updated on 24 Aug 2024 15:14