Switzerland | Covid-19 VAT measures to support businesses

By |March 24th, 2020|

In Switzerland, the Federal Council announced VAT measures to assist businesses with cashflow issues due to Covid-19. These measures include: Possibility for business to extend payment deadlines without paying interest on arrears; A reduction in the interest rate to 0% for VAT; A reduction in the interest rate to [...]

Switzerland | Electronic VAT Returns Mandatory in 2020

By |August 15th, 2019|

The Swiss Federal Tax Authority (FTA) has recently issued new guidance announcing that next year, the filing of VAT returns by electronic means will become compulsory. Already, nearly half of Swiss VAT-registered businesses use the online platform “AFC SuisseTax” to file their VAT returns. Next year, electronic filing of VAT [...]

Switzerland | VAT Rules on Supply and Install Cast Uncertainty on Swiss VAT Liability

By |August 14th, 2019|

The Swiss Federal Tax Authority (FTA) has recently published guidance relating to its amended position for certain supplies of goods with installation services. Since 2018, if a foreign company delivers goods (e.g, a machine) from abroad and installs it in Switzerland, the place of supply is Switzerland and the transaction [...]

Switzerland | No Need for Foreign Companies to Declare Worldwide Turnover

By |May 21st, 2019|

No need for foreign companies that are registered for VAT in Switzerland to report world-wide turnover, according to Swiss FTA. The Swiss FTA (Federal Tax Authority) has recently published draft guidance relating to the requirement for foreign companies that are registered for VAT in Switzerland to report their world-wide turnover. [...]

Switzerland | Swiss Post Publishes VAT Registration Rules for Online Retailers

By |April 2nd, 2019|

Swiss Post have issued a factsheet setting out the steps that foreign online retailers registered for Swiss VAT need to take if they are using Swiss Post to send postal consignments into Switzerland. This is to ensure the correct customs clearance treatment and invoicing for those consignments. The guidance explains [...]

Switzerland | B2C Sellers Required to Register for Swiss VAT from 2019

By |September 19th, 2018|

Next year, changes to Swiss VAT law come into effect aiming to level the VAT playing field between foreign retailers and their Swiss counterparts. Current position Now, most imports of goods into Switzerland are subject to Swiss import VAT. However, this is waived for imports of goods subject to the [...]

Switzerland | Non-residents Don’t Have to Fork Out for Unwatched Swiss TV

By |September 6th, 2018|

Non-resident companies who are registered for Swiss VAT can breathe a sigh of relief because they won’t have to pay the Swiss TV licence fee coming into effect from 1st January 2019, after all. It was recently reported that under this new device-independent universal fee system, all businesses that are [...]

Switzerand | Non-resident Businesses Liable for Swiss TV Licence Fee from 2019

By |June 20th, 2018|

In a referendum held on 4th March 2018, Switzerland voted against abolishing its mandatory broadcasting licence fee. As a curious by-product, many foreign businesses, registered for Swiss VAT but with no physical presence in Switzerland may have to pay the fee at the highest rate of CHF 35,590, starting from [...]

Switzerland | More Scope for Foreign Companies to Claim VAT Refunds

By |May 14th, 2018|

As of 1st January 2018, certain foreign companies that are recipients of domestic supplies, have a greater opportunity to reclaim the input tax they incur in Switzerland. Generally, foreign companies that are neither resident nor registered for VAT in Switzerland are eligible to submit VAT refund claims, subject to certain [...]

Switzerland | VAT rates to decrease from January 2018

By |September 28th, 2017|

On 24th September 2017, the Swiss taxpayers rejected the proposal regarding the additional funding of the 2020 pension system through the increase of the VAT rates. As a result, the standard VAT rate and the special rate for the hospitality sector will be decreased from 1st January 2018 as follows: [...]

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