- The MWST-Info explains how the tax rate increase will be implemented from January 1, 2024.
- The document provides information on invoicing and tax disclosure, corrections of declared tax, partial payments and invoices, advance payments and invoices, and the impact of the tax rate increase on various sectors such as the hotel and hospitality industry, electricity or gas companies, rental and leasing agreements, commission transactions, import of goods, and input tax deduction.
- It also includes guidelines for calculating multipliers, balance tax rates, and lump sum tax rates for the community and related areas.
Source: gate.estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.