Due to the rejection of the supplementary financing of the AHV (social security) on the occasion of the public vote held on 24 September 2017, the VAT rates will be reduced effective 1 January 2018. This also results in an adjustment of the net tax rates ("Saldosteuersätze"). From 1 January 2018 the following VAT rates apply:
7.7% standard rate
3.7% special rate for accommodation services
2.5% reduced rate
The applicable tax rate is not based on the date of the invoice or the payment, but the date or period of the service delivery. For further information please refer to the MWST Info 19 "Steuersatzänderung per 1. Januar 2018" (only available in German) published by the Federal Tax Administration.