VAT fiscal representative in Switzerland — for foreign companies, guaranteed tax compliance.
My Swiss Company SA advises and acts as fiscal representative for foreign companies throughout the Swiss VAT registration process, the preparation and filing of quarterly VAT returns, VAT recovery, support during FTA or customs audits, and regularisation in the event of non-compliance.
Five profiles of foreign companies subject to Swiss VAT.
Is your company established outside Switzerland and making sales, deliveries or supplies of services in Switzerland? You may be required to register for Swiss VAT, even if your Swiss turnover is below CHF 100’000.
This rule is often misunderstood. In our practice, we have observed for many years that many foreign companies believe that the CHF 100’000 threshold applies only to turnover generated in Switzerland. In reality, it is in principle assessed on the relevant worldwide annual turnover.
Example: a foreign company generates significant turnover in its home country and only CHF 20’000 in Switzerland. Even with Swiss turnover under CHF 100’000, it may be liable for Swiss VAT if its relevant worldwide turnover exceeds CHF 100’000.
My Swiss Company supports you in analysing your situation, VAT registration, and acts as your VAT fiscal representative in Switzerland to manage your reporting obligations.
Are you liable for Swiss VAT?
Enter your worldwide annual turnover and the portion generated in Switzerland. Automatic conversion at the daily rate (ECB).
Enter your figures above.
The verdict appears automatically as soon as both amounts are filled in.
Indicative estimate based on art. 10 VAT Act (LTVA) (CHF 100’000 worldwide threshold). For a definitive analysis of your situation (exempt supplies, place of supply, art. 8 LTVA), contact our experts.
Foreign companies delivering services in Switzerland: finishing trades, construction, assembly, installation, maintenance, electrical, plumbing, on-site interventions or technical work. These services are generally considered taxable in Switzerland.
→ Construction · Installation · Maintenance
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E-commerce companies, online shops, marketplaces and mail-order sellers delivering products to Swiss customers. VAT registration allows you to invoice Swiss VAT directly and organise duty-paid deliveries, with no unexpected charges for the end customer.
→ E-commerce · Distance selling · Swiss VAT
Contact the Expert
Manufacturers, wholesalers, distributors, producers or B2B suppliers wishing to act as importers in Switzerland. This model allows you to control logistics, customs flows, the VAT chain and resale in Switzerland with Swiss VAT, while recovering import VAT.
→ Importation · Customs · Swiss VAT
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Companies, international associations and foundations organising congresses, conferences, trade fairs, training courses, forums or professional events in Switzerland. VAT liability may apply in the event of ticket sales, stands, sponsorship, event-related services or on-site sales.
→ Congresses · Events · Sponsorship
Contact the Expert
Foreign brokers, architects, engineering firms, project managers or consultants working on a property located in Switzerland: sale, design, project supervision, renovation or construction. These services connected to a Swiss property may trigger Swiss VAT liability.
→ Real estate · Brokerage · Architecture
Contact the Expert
Not sure whether you are concerned by Swiss VAT? Have your situation assessed free of charge — we analyse your business, your thresholds and your obligations within 24 hours.
Authority & contact
Why our clients choose us.
Our high-level Swiss Corporate Services Provider expertise, combined with deep command of cross-border VAT and customs issues, allows us to deliver swift responses and flawless execution on every project in Switzerland. Constant availability, operational flexibility and immediate responsiveness shape our support, with a positioning recognised for service excellence, confirmed by the lasting satisfaction of our clients.
Swiss Corporate Services Provider expertise and command of cross-border matters. Flawless execution, structured support from first contact through continuous administration.
Response within 24 business hours with an initial feasibility opinion. Constant availability, operational flexibility, immediate responsiveness on urgent files.
31 client reviews published on Google Business Profile. Lasting satisfaction confirmed by client relationships averaging 5 to 10 years.
AIWM, SFAA, STEP and IFA affiliations — demanding Swiss and international professional bodies in matters of governance and continuing education.
Your contact
Andrés Taracido — Federal Diploma of Expert in Finance and Investments; then a Certified International Wealth Manager (CIWM) diploma; graduate of the Society of Trust and Estate Practitioners (STEP) and holder of the TEP accreditation; a CAS in SME Taxation; and IAF-certified Insurance and Pension Advisor.
What our clients say.
★ 4.7/5 · 31 reviews published on Google Business Profile
We have known Mr Taracido for many years. His service is professional, precise, fast, reliable and highly recommended.
We entrusted Mr Taracido with the setting up of our financial company in Switzerland and we are very satisfied with the quality of the services provided. He greatly helped us to quickly gather the elements needed for the company’s incorporation and to meet FinSA registration criteria. Fast and efficient service.
We have been working with Swiss Financial Company for a long time; it is the ideal partner to support our activity in Switzerland. We collaborate with Mr Andres and his team on various administrative, legal and financial mandates and continue to be impressed by their professional approach, their responsiveness and the quality of the deliverables.
An all-in-one VAT offering.
A comprehensive VAT fiscal representation covering registration, domiciliation, returns, importation and audit assistance. Prices excluding Swiss VAT at 8.1%, with no commitment beyond 12 months. Personalised quotation according to volume of operations.
All-in-one VAT fiscal representation.
For foreign companies seeking comprehensive coverage: FTA registration, tax notification address, quarterly VAT returns, import management, VAT recovery and audit assistance.
3’000
/ year excl. VAT
from
- VAT registration with the FTA
- Tax notification address in Switzerland
- Quarterly VAT returns
- Centralised VAT correspondence
- Day-to-day advice and assistance
- VAT recovery
- Monitoring of import VAT
- Review of tax assessment decisions
- Coordination with freight forwarders and logistics providers
- Support with opening or managing a CCP account if required
- Annual VAT turnover reconciliation
- Assistance during FTA or FOCBS audits
- VAT regularisation in case of prior non-compliance
- Assistance with VAT deregistration at end of activity
Your Swiss VAT obligations after FTA registration.
Once registration has been validated by the Federal Tax Administration (FTA-VAT), your company receives an official Swiss VAT number in the format CHE-XXX.XXX.XXX VAT. This step marks the start of reporting and tax obligations in Switzerland. In practice, several elements must be adapted immediately within your administrative, accounting and commercial organisation.
Mandatory update of invoices issued in Switzerland
From receipt of the Swiss VAT number, all invoices relating to taxable operations in Switzerland must compulsorily include :
- your company’s full name ;
- the official address registered with the FTA-VAT ;
- our c/o address in Switzerland in our capacity as fiscal representative ;
- your Swiss VAT number followed by the mention « VAT » ;
- the applicable Swiss VAT rate.
The absence of these mentions may lead to complications during VAT audits, refusals of VAT deduction for your Swiss customers or requests for administrative corrections.
Correct application of the Swiss VAT rate
Your company must now charge Swiss VAT on taxable operations performed in Switzerland.
The applicable rate depends on the nature of your activity :
- standard rate : 8.1 % ;
- reduced rate : 2.6 % ;
- special accommodation rate : 3.8 %.
Incorrect rate classification may lead to tax reassessments, default interest and administrative penalties.
Start of VAT reporting obligations
VAT registration automatically triggers an obligation to file VAT returns, even in the absence of activity or turnover for a given period.
Your company must file quarterly returns with the FTA-VAT.
Standard schedule for Swiss VAT returns :
| Period | Dates covered | Filing and payment deadline |
|---|---|---|
| Q1 | 1 January – 31 March | 31 May |
| Q2 | 1 April – 30 June | 31 August |
| Q3 | 1 July – 30 September | 30 November |
| Q4 | 1 October – 31 December | 28/29 February |
Returns must be filed even if no VAT is due.
VAT payment and default interest
In Switzerland, default interest is applied automatically in the event of late VAT payment.
The FTA-VAT calculates interest :
- from the statutory due date ;
- until the effective date of payment.
In practice, it is strongly recommended :
- to anticipate the VAT amounts due ;
- to pay an instalment before the deadline ;
- to maintain rigorous VAT accounting from day one.
Legal obligations and sanctions for non-compliance
VAT registration triggers strict procedural obligations laid down by the VAT Act (LTVA).
Article 98 LTVA notably provides for sanctions in the case of :
- failure to file returns ;
- late filing ;
- omission of declaration ;
- failure to comply with administrative obligations.
Even a foreign company without a permanent establishment in Switzerland remains fully responsible for its Swiss VAT obligations from registration.
The role of the VAT fiscal representative in Switzerland
The fiscal representative acts as the administrative contact in Switzerland with the FTA-VAT. Their role notably consists of :
- receiving official correspondence ;
- assisting with reporting obligations ;
- coordinating VAT filings ;
- providing administrative follow-up of the file ;
- supporting the client during enquiries from the Swiss tax authorities.
However, operational responsibility for the data transmitted and the operations declared remains with the taxable company.
What you gain by choosing My Swiss Company, not just a filer.
VAT representation is not a formality. A rate error, a missed VAT return or a poorly anticipated FTA audit can cost in just a few weeks more than 10 years of My Swiss Company representation. We replace administrative risk with six clear operational guarantees.
Zero delay, zero FTA penalty.
VAT returns managed in-house with double validation and early submission. Your art. 98 LTVA deadlines are never missed — default interest and fines remain a theoretical concern, not a line in your P&L.
— Defensible compliance on 100% of our VAT filesOptimisation of recoverable VAT.
We review your supplier invoices, imports, event costs, accommodation and local services in order to identify recoverable Swiss VAT. The aim: secure your deductions, limit omissions and improve your cash flow within the statutory deadlines.
— Refunds processed at the earliest of the legal deadlinesA single point of contact — all authorities.
You speak to a senior My Swiss Company expert. We speak on your behalf to the FTA, the FOCBS, your freight forwarders and your accountant, in French, English, Spanish, Italian or German. Reply within 24 business hours on any VAT, customs or import flow matter.
— 5 languages · 20 years of cross-border experienceAn FTA or FOCBS audit? We prepared for it.
Up-to-date documentation, archives kept for 10 years in FTA format, traceable supporting documents. In the event of an audit, we attend on site, review every tax assessment decision and prepare appeal procedures before they become litigation.
— Appeals prepared, assessments successfully challengedFlows tailored to your import model.
We distinguish importers with regular volumes, freight forwarders and structured customs flows from e-commerce sellers shipping small goods to Switzerland via Swiss Post, express carriers or parcel services. In each case, we align VAT registration, invoicing, possible import VAT recovery and delivery experience with your actual organisation.
— Coordination of freight forwarders, FOCBS and customs platformsWhen representation is no longer enough — your subsidiary or branch, turnkey.
Your Swiss volumes are growing, your Swiss partners and customers demand a real local presence. My Swiss Company converts your VAT representation into an operational subsidiary (SA, Sàrl) or branch: substance analysis, cantonal structuring, incorporation, bank account opening, resident director mandate and accounting handover — without changing contact.
— Turnkey incorporation · TRAF, art. 718 CO, FINMA-SRO · 20 yearsChoosing My Swiss Company is not about outsourcing a declaration. It is about removing Swiss VAT from your risk list and installing a Swiss partner capable of covering your entire compliance — VAT, customs, governance, taxation — for today and for the next 10 years.
Typical cases of foreign clients whose Swiss VAT fiscal representation we manage.
Switzerland applies specific VAT rules to foreign companies carrying out taxable operations on Swiss territory.
In many cases, a foreign company must: register for Swiss VAT; appoint a VAT fiscal representative in Switzerland; file VAT returns with the Federal Tax Administration (FTA-VAT); and comply with certain additional administrative, customs or social obligations.
Here are the most frequent cases we encounter in practice.
We regularly represent foreign companies physically operating in Switzerland for:
- finishing-trade works;
- technical installations;
- industrial assembly;
- maintenance;
- electrical work;
- plumbing;
- on-site interventions;
- or any other services physically performed in Switzerland.
In this type of situation, the services are generally considered taxable in Switzerland.
The foreign company must then:
- register for Swiss VAT;
- charge Swiss VAT (currently 8.1%);
- remit this VAT to the FTA-VAT;
- and file periodic VAT returns.
In parallel, when it posts personnel in Switzerland, the company must also comply with:
- posting procedures;
- applicable collective labour agreements (CLAs);
- minimum wage rules;
- as well as certain Swiss administrative and social obligations.
This type of engagement often requires coordination between:
- Swiss VAT;
- posting of workers;
- insurance;
- social obligations;
- and sometimes work permits.
We also support many foreign e-commerce companies selling products to customers located in Switzerland.
In this context, many companies wish to avoid their Swiss customers:
- paying unexpected customs fees;
- advancing import VAT;
- or receiving administrative fees from carriers.
To offer a smooth customer experience, the foreign company:
- registers for Swiss VAT;
- charges Swiss VAT directly;
- and organises "duty-paid" deliveries.
The Swiss VAT fiscal representative then notably acts for:
- VAT registration;
- VAT returns;
- administrative management with the FTA-VAT;
- and sometimes customs and logistics coordination.
These situations notably concern:
- European online shops;
- clothing brands;
- cosmetics;
- accessories;
- furniture;
- electronics;
- food supplements;
- or any distance-selling activity to Switzerland.
Some foreign companies wish to act themselves as importers in Switzerland in order to retain control:
- of their logistics;
- customs flows;
- their VAT chain;
- and the commercial relationship with their Swiss customers.
This often concerns:
- manufacturers;
- wholesalers;
- distributors;
- B2B suppliers;
- foreign producers;
- or companies with high import volumes.
In this model, the foreign company:
- imports goods into Switzerland;
- pays import VAT;
- then resells the goods in Switzerland with Swiss VAT;
- and then recovers the import VAT through its Swiss VAT returns.
The Swiss VAT fiscal representative then acts for:
- VAT registration;
- VAT reporting;
- administrative follow-up with the FTA;
- and often coordination with:
- freight forwarders;
- customs accounts;
- import/export procedures;
- and Swiss customs platforms.
This type of structure often enables:
- better control of the logistics chain;
- a smoother customer experience;
- and efficient recovery of import VAT.
We regularly support foreign companies, international associations and foundations organising in Switzerland:
- congresses;
- conferences;
- trade fairs;
- scientific events;
- training courses;
- forums;
- or professional events.
In this type of situation, the organiser often becomes liable for Swiss VAT when it:
- invoices admissions;
- sells event-related services;
- markets stands;
- invoices sponsors;
- or makes sales during the event.
Swiss VAT registration then allows you to:
- charge Swiss VAT correctly;
- but also to recover the Swiss VAT borne on organisation expenses.
This notably concerns:
- hotels;
- venue rentals;
- catering;
- event technical services;
- Swiss providers;
- transport;
- marketing;
- printing;
- installations;
- and other investments related to the event.
In these files, the Swiss VAT fiscal representative often plays a central coordinating role between:
- the organiser;
- Swiss providers;
- tax authorities;
- and sometimes customs or logistics partners.
We also support foreign real estate providers whose services relate directly to a property located in Switzerland, notably:
- real estate brokers;
- architects;
- engineers;
- engineering firms.
These situations concern for example:
- the sale or marketing of a property located in Switzerland;
- the architectural design of a Swiss building;
- a technical, structural or energy study;
- the production of plans;
- an engineering assignment;
- or any study or consulting service directly related to a property located on Swiss territory.
Important point: these services may be subject to Swiss VAT even if the foreign provider does not physically travel to Switzerland.
For example, a French architect, an Italian engineer or a German engineering firm carrying out from its home country a study, a plan or a technical assignment relating to a building located in Switzerland may be concerned by Swiss VAT liability.
The Swiss legal basis is notably art. 8 para. 2 let. f LTVA: services related to a property are located where the property is situated. This logic aligns with the international principle of lex situs and the European VAT approach, in particular art. 47 of Directive 2006/112/EC.
The foreign provider may then be required to:
- register for Swiss VAT;
- appoint a VAT fiscal representative in Switzerland;
- charge Swiss VAT when the operation is taxable;
- file periodic VAT returns;
- and comply with the administrative obligations applicable with the FTA-VAT.
In these files, the Swiss VAT fiscal representative notably acts for:
- analysing the place of taxation of the service;
- checking whether the operation is subject to Swiss VAT;
- managing VAT registration;
- handling exchanges with the FTA-VAT;
- preparing VAT returns;
- and coordinating the tax obligations related to the real estate project.
This type of engagement requires precise analysis, as services directly related to a property located in Switzerland follow specific VAT rules, regardless of the country from which the provider materially performs the work.
Register your company for Swiss VAT in 4 steps.
From initial analysis to receipt of the UID/VAT number, My Swiss Company SA manages the entire process with the FTA. Average lead time: 3 to 6 weeks depending on file complexity.
Analysis of your situation to confirm whether liability is mandatory (worldwide turnover > CHF 100’000 with operations in Switzerland) or whether voluntary registration is advisable (for example to recover input VAT).
Collection and preparation of all necessary documents: articles of association, K-bis or equivalent, fiscal representation mandate, FTA forms. Consistency check for a submission without corrections.
Submission of the file to the Federal Tax Administration and rigorous follow-up. Response to any additional questions from the FTA to speed up processing.
Once approved, your company receives its UID/VAT identification number by post. Essential for your invoices, commercial transactions in Switzerland and customs operations. Also enables recovery of import VAT.
Rates, thresholds, special cases — the essentials to know.
Swiss VAT is federal (8.1% in 2024) with reduced rates on certain categories. Here are the key parameters that determine your liability and obligations.
Standard rate
Applicable to the majority of services, supplies of goods and commercial operations in Switzerland. Increased from 7.7% to 8.1% on 1 January 2024 to fund the AHV/AVS.
Reduced rate
Foodstuffs, medicines, books, newspapers, press, animals and plants. A few cultural and sporting services.
Registration threshold
CHF 100’000 of annual worldwide turnover from taxable supplies (since 01.01.2018), as soon as part of it is generated in Switzerland. Mandatory registration in the VAT register.
Special accommodation rate
Accommodation services (hotels, para-hotel). Special regime for the tourism sector. Breakfast included with the accommodation service also benefits from this rate.
Frequently asked questions about VAT fiscal representation in Switzerland
Answers to the questions we receive every week about VAT liability, registration, returns, VAT recovery, FTA audits and the regularisation of foreign companies.
Who must have a VAT fiscal representative in Switzerland?
Any foreign company without domicile, registered office or permanent establishment in Switzerland that generates worldwide turnover of at least CHF 100’000, part of which is in Switzerland, must register for VAT and appoint a fiscal representative established in Switzerland (art. 67 LTVA). This obligation has been in force since 1 January 2018.
What is the Swiss VAT registration threshold?
The threshold is CHF 100’000 of annual worldwide turnover generated by taxable supplies, as soon as part of it is generated in Switzerland. For marketplaces and e-commerce platforms, specific rules have applied since 2019.
What are the Swiss VAT rates?
The standard rate is 8.1%, the reduced rate (foodstuffs, medicines, books, newspapers) is 2.6%, and the special accommodation rate is 3.8%. Exports are exempt with a right to deduct.
How much does a VAT fiscal representative in Switzerland cost?
A My Swiss Company all-in-one offer: VAT Essentials CHF 3’000/year excl. VAT including FTA registration, tax notification address, quarterly VAT returns, VAT recovery, FOCBS import monitoring, FTA/FOCBS audit assistance, regularisation and deregistration. On-request option: posting of personnel (SECO procedures, CLAs, Swiss minimum wages). No commitment beyond 12 months.
How long does it take to obtain a Swiss VAT number?
The average lead time between submission of a complete file to the FTA and receipt of the UID/VAT number is 3 to 6 weeks. My Swiss Company SA prepares the file and provides follow-up to minimise delays.
Can a foreign company recover VAT paid in Switzerland?
Yes, under certain conditions. Registered foreign companies can deduct input VAT (VAT paid on their purchases and imports) via their quarterly VAT returns. Non-registered companies can apply for an annual refund through the dedicated procedure with the FTA.
What happens in the event of a VAT audit by the FTA?
The FTA may carry out VAT audits on past financial years (up to 5 years). My Swiss Company SA assists the company throughout the audit: preparation of documents, representation before the FTA, review of tax assessment decisions, preparation and submission of appeal procedures if necessary.
How do you regularise a non-compliant VAT situation?
If your company should have registered but did not, My Swiss Company offers an in-depth analysis of the situation, manages retroactive registration with the FTA, prepares corrective returns and negotiates with the authorities to minimise penalties. The sooner it is regularised, the less severe the sanctions.
What to do in the event of cessation of activity in Switzerland?
When a foreign company ceases its activities in Switzerland or no longer meets the conditions for registration, it must request its deregistration from VAT. My Swiss Company assesses the situation, prepares the final returns, manages deregistration with the FTA and follows up on any refunds and guarantees.
VAT fiscal representative and customs (FOCBS): is it the same service?
The fiscal representative covers VAT with the FTA. For import operations, the FOCBS (Federal Office for Customs and Border Security) is the competent authority. My Swiss Company intervenes for both: opening a CCP account (centralised customs procedure), assistance with definitive and temporary import operations, appeals against customs assessment decisions.
Can you voluntarily register for VAT even if you are below the threshold?
Yes. Voluntary registration is possible even if your turnover is below CHF 100’000. It is attractive if your activity generates significant input VAT (imports, Swiss expenses) that you wish to recover. My Swiss Company analyses the opportunity on a case-by-case basis.
What is the difference between fiscal representation and VAT representation?
In Switzerland, the more common term is VAT fiscal representation (singular, designating the complete service of representation before the FTA for VAT obligations). It is the same concept as the “accredited fiscal representative” known in France or elsewhere. The only difference lies in the specific Swiss obligations: quarterly VAT returns, 8.1% rate, returns under Swiss VAT Act (LTVA).
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All My Swiss Company services in Switzerland.
Beyond company formation, My Swiss Company SA supports entrepreneurs and international groups across the entire life cycle of their Swiss entity — domiciliation, administration, fiscal representation and governance.
Accounting, VAT, Payroll & SME Taxation
- Bookkeeping, year-end closing and financial statements compliant with the CO
- VAT: returns, rate review and prevention of reassessments
- Payroll: AHV/AVS, BVG/LPP, UVG/LAA, permits and employee taxation
Company Formation in Switzerland: SA, Sàrl, Branch & Holding
- Company formation: SA, Sàrl, branch & holding
- Incorporation with deed, capital and registration with the Commercial Register
- Business formation with banking and tax logic
Swiss Resident Director & Managing Officer: Fiduciary Mandate
- Swiss resident director for SA with valid representation
- Swiss resident managing officer for Sàrl with documentary follow-up
- KYC, governance and periodic control in Switzerland
Company Domiciliation: Registered Office & Mail
- Registered office address, c/o and official notifications to the Commercial Register
- Receipt, sorting and forwarding of administrative and banking mail
- Domiciliation integrated within a real administration structure
VAT Tax Representative in Switzerland for Foreign Companies
- VAT registration in Switzerland and official fiscal representation
- Quarterly VAT returns, corrections and liaison with the FTA & customs
- Analysis of liability and non-compliance risks upstream
Foundation Formation & Administration in Switzerland
- Formation of private, family or charitable foundations
- Structuring, board governance and annual administrative follow-up
- Tax framework, possible exemption and documentary compliance
