Swiss voters have recently rejected a reform of the country´s pension law which will result in a reduction of VAT rates from January 1st, 2018 on.
So from January 1st, 2018 the following VAT rates will apply:
Standard rate: 7,7%
Special rate: 3,7%
Reduced rate: 2,5%
The time when the goods are delivered (or imported) or the service is supplied is decisive, not the invoicing date. For supplies which are partially provided in 2017, the higher VAT rate must be applied on this part of the supply.