![]() The probative value of these documents must be assessed on a case-by-case basis. These can be purchase orders, delivery notes, accounting entries, proof of payment, etc. However, under the principle of free evaluation of evidence (in German), it is possible to provide the required proof through other supporting documents. On the other hand, if the electronic signature is missing, then proof of the authenticity and integrity of the electronic invoice is not established and the invoice does not constitute indisputable evidence. This signature offers the best protection against unidentifiable changes. This applies, in particular, to documents which have an impact on input tax deduction or on tax collection or tax levy.įor electronic data, this proof can be established using the electronic signature of the data. Signature (voir les notes explicatives dans le paragraphe suivant).įor a company, it is essential to prove the authenticity and integrity of data that is transmitted and stored on paper or electronically.VAT rate (for example, “7.7% VAT in addition”) and VAT amount if not included in the price.Price (consideration) of the delivery or service.Accurate description of the goods or service.Delivery date or service supplier (if different from the invoice date).Name and address of the recipient (for receipts over CHF 400, status 2012).Since January 1, 2014, this will be a Unique Enterprise Identification Number (UID) with the addition of VAT ![]() Name and address of the supplier, and their VAT number.It is therefore recommended to always request a compliant invoice from service providers (suppliers).Īs a rule, an invoice must contain the following elements: Invoices must be prepared in compliance with the formal criteria imposed by law.Īn invoice (to a creditor/supplier/services) that complies with the formal invoicing criteria for VAT is generally eligible for input tax. SECO: State Secretariat for Economic Affairs.SERI: State Secretariat for Education, Research and Innovation.BWO: Bundesamt für Wohnungswesen (in German only).FCAB: Federal Consumer Affairs Bureau (in German only).DETEC: Federal Department of the Environment, Transport, Energy and Communications.EAER: Federal Department of Economic Affairs, Education and Research.DDPS: Federal Department of Defence, Civil Protection and Sport.FDJP: Federal Department of Justice and Police.FDHA: Federal Department of Home Affairs.FDFA: Federal Department of Foreign Affairs.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |