VAT tax representative in Switzerland: what is the VAT registration process?
If you are a foreign company wishing to conduct business in Switzerland, you are likely to be required to register with the Swiss tax authorities through a VAT tax representative. This registration is a legal requirement for companies not established in Switzerland that supply goods and services subject to Swiss VAT.
The registration process may seem complex, but in this article we will explain the steps to follow to register as a VAT fiscal representative in Switzerland.
Step 1: Check whether you are subject to registration
The first step is to determine whether you are subject to registration. Foreign companies that conduct transactions in Switzerland are subject to this obligation if their turnover in their country exceeds CHF 100,000 and if they provide taxable services in Switzerland. This preliminary analysis is carried out by the tax representative.
Step 2: Appoint a VAT fiscal/tax representative in Switzerland
If you are subject to the registration requirement, you will need to appoint a VAT fiscal representative in Switzerland. The fiscal representative will be responsible for handling Swiss VAT for your company.
The tax/fiscal representative must be established in Switzerland and be able to fulfil the tax obligations on your behalf. This could be a tax lawyer or a qualified Swiss fiduciary.
Step 3: Collect the necessary documents
Once you have appointed your VAT tax representative in Switzerland, you will need to gather the necessary information and documents for your registration. The documents required may vary depending on the legal form of your company and its country of origin, but generally you will need the following documents:
– An extract from the commercial register
– A copy of your passport or identity card
– A legal power of attorney for your VAT tax representative in Switzerland to represent you in tax matters
– Information about your company’s activities in Switzerland
Step 4: Submit your application for registration
Once you have collected all the necessary documents, you can submit your application for VAT registration in Switzerland.
The VAT registration must be documented and established on the basis of all the required documents, as well as a detailed description of your company’s business transactions in Switzerland and in your home country.
Step 5: Receive your Swiss VAT number
Once your application is accepted, you will receive your Swiss VAT number. You will need to provide this number to your customers, your suppliers in Switzerland and your freight forwarder to carry out the temporary and final import procedures in Switzerland. The process takes about 4 weeks.
Registering with VAT in Switzerland may seem difficult but with a qualified VAT tax representative, the right steps and the right documents, it can be easy to manage. If you have any questions about the registration process, please do not hesitate to contact us.
Contact us to start your initial consultation now. We would be delighted to get to know you and work out the next steps for appointing your company’s tax representative in Switzerland.
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