7 Reverse charge

The VAT Law stipulates for the reverse charge in the three below-mentioned cases (Art. 45 para. 1 VAT Law):

• services performed by a non-resident taxable person not registered for VAT purposes in Switzerland, provided that according to Art. 8 para. 1 VAT Law the place of supply is in Switzerland; import of data storage media without market value with all the services and rights included; and supplies of goods by a non-resident taxable person not registered for VAT purposes in Switzerland, provided that the supplies are not subject to import VAT.

There is no obligation for the non-resident invoicing party to mention on the invoice that the reverse charge is applicable.