Tax representation for VAT in Switzerland: everything you need to know

In Switzerland, VAT is a value added tax that applies to most supplies of goods and services located in Switzerland. Foreign companies are required to collect VAT on their sales and remit it to the Swiss tax authorities. To do so, they must comply with the tax representation rules for VAT in Switzerland. Here is all you need to know about this:

1. What is tax representation for VAT in Switzerland

VAT tax representation in Switzerland is a legal obligation for foreign companies that wish to sell goods or services located in Switzerland and are not established in the country. These companies must appoint a tax representative in Switzerland who will be responsible for preparing the quarterly Swiss VAT statements on behalf of the foreign company.

2. Who should appoint a tax representative in Switzerland?

All foreign companies that sell goods or services subject to VAT in Switzerland and are not established in Switzerland must appoint a tax representative in Switzerland. This includes international businesses selling goods online to Swiss consumers and businesses as well as international businesses providing services located in Switzerland.

3. What are the responsibilities of the tax representative in Switzerland?

The tax representative in Switzerland is responsible for preparing the quarterly Swiss VAT statements on sales and imports made by the foreign company based on the sales and import reports provided by the foreign company. He must also forward to the foreign company all correspondence sent by the Swiss tax authorities and send the tax returns and transmit to the foreign company the VAT amounts due to the Swiss tax authorities.

4. How to appoint a tax representative in Switzerland?

Foreign companies can appoint a tax representative in Switzerland by using the services of a tax lawyer or a Swiss fiduciary company. It is important to choose a reliable and competent tax representative who understands the Swiss VAT rules and can provide advice and assistance on Swiss tax matters.

Tax representation for VAT in Switzerland is a legal requirement for foreign companies wishing to sell goods, import goods permanently or temporarily or provide services located in Switzerland. Companies must appoint a tax representative in Switzerland, who will be responsible for the collection and payment of Swiss VAT on behalf of the foreign company. It is important to choose a reliable and competent tax representative to ensure tax compliance and avoid legal risks.

Contact us to start your initial consultation now. We would be delighted to get to know you and work with you to define the next steps for appointing your company’s tax representative in Switzerland.

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