[{"data":1,"prerenderedAt":109},["ShallowReactive",2],{"glossary-estv":3},{"id":4,"title":5,"body":6,"description":97,"extension":98,"lastUpdatedAt":99,"letter":100,"meta":101,"navigation":102,"path":103,"seo":104,"stem":105,"summary":106,"term":107,"__hash__":108},"glossary\u002Fglossary\u002Festv.md","Estv",{"type":7,"value":8,"toc":91},"minimark",[9,29,32,53,58],[10,11,12,13,17,18,21,22,24,25,28],"p",{},"The ",[14,15,16],"strong",{},"ESTV"," (Eidgenössische Steuerverwaltung) — known as ",[14,19,20],{},"AFC"," (Administration fédérale des contributions) in French and ",[14,23,20],{}," (Amministrazione federale delle contribuzioni) in Italian — is the Swiss federal authority responsible for administering direct federal taxes and ",[14,26,27],{},"VAT (MWST)",".",[10,30,31],{},"For e-invoicing purposes, the ESTV is relevant because:",[33,34,35,43,46],"ul",{},[36,37,38,39,42],"li",{},"It maintains the ",[14,40,41],{},"UID-MWST register"," — the official list of VAT-registered businesses",[36,44,45],{},"It sets the Swiss VAT rates and exemption rules that must be correctly reflected on every invoice",[36,47,48,49,52],{},"It defines the ",[14,50,51],{},"electronic invoicing retention requirements"," (invoices must be stored for 10 years)",[54,55,57],"h3",{"id":56},"key-facts","Key facts",[33,59,60,66,72,78,84],{},[36,61,62,63],{},"German name: ",[14,64,65],{},"Eidgenössische Steuerverwaltung (ESTV)",[36,67,68,69],{},"French name: ",[14,70,71],{},"Administration fédérale des contributions (AFC)",[36,73,74,75],{},"Parent department: ",[14,76,77],{},"Federal Department of Finance (EFD\u002FDFF)",[36,79,80,81],{},"VAT register: searchable at ",[14,82,83],{},"uid.admin.ch",[36,85,86,87,90],{},"Invoice retention: ",[14,88,89],{},"10 years"," (Art. 958f CO)",{"title":92,"searchDepth":93,"depth":93,"links":94},"",2,[95],{"id":56,"depth":96,"text":57},3,"The ESTV (Eidgenössische Steuerverwaltung) — known as AFC (Administration fédérale des contributions) in French and AFC (Amministrazione federale delle contribuzioni) in Italian — is the Swiss federal authority responsible for administering direct federal taxes and VAT (MWST).","md","2026-04-21","E",{},true,"\u002Fglossary\u002Festv",{"description":97},"glossary\u002Festv","Swiss Federal Tax Administration (Eidgenössische Steuerverwaltung) — the authority responsible for Swiss VAT registration and enforcement.","ESTV \u002F AFC","UobuxuqT_svkvc3cNUFZHCDiS-D2RCFo6AWWlwTMjec",1776765748938]