Art. 26 VAT from 2024
Art. 26 Invoicing and VAT Details 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. (1) 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 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, in the event that it differs from the invoice date;d. the nature, object and extent 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.
(1) Amended by Annex No 2 of the FA of 18 June 2010 on the Business Identification Number, in force since 1 Jan. 2011 ([AS 2010 4989]; [BBl 2009 7855]).
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
