- Principles of value added tax
- Contents
- History of value added tax
- Functioning of value added tax
- Federal law on value added tax
- General provisions
- Territoriality
- Place of supply
- Domestic tax
- Tax subject of domestic tax
- Tax object of domestic tax
- Performance ratio
- Performance
Source: 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.
