Do you run a company in Switzerland?

If so, you may be required to declare your activity to the Federal Tax Administration in order to register with the Tax liability service.

Public authorities and foreign companies must also pay VAT if they meet certain criteria.

As soon as you qualify to become liable for payment of VAT in Switzerland, you must select a reporting method (effective or using VAT net tax rates) and a form of reporting (agreed considerations and collected considerations).

If you wish to verify the VAT compliance of your accounts, our specialist legal and tax advisors will conduct a VAT audit of your company and where necessary, will supply recommendations to enable you to comply with existing regulations.

  • VAT Liability
  • Methods and Forms of Reporting for VAT Returns
  • VAT Audit
  • VAT and Foreign Companies
  • VAT and Public Authorities

The issue of VAT liability arises when you carry out a business activity which generates a turnover of at least CHF 100,000 in receipts per tax year derived from taxable supplies.

If you would like to find out more about which method and form of reporting is best suited to your company, our tax advisors, specialised in VAT liability, will be happy to examine your file and provide you with recommendations where necessary.

Our tax advisors are specialised in VAT. They will be happy to carry out an audit for you and, where necessary, provide you with recommendations to assist you in meeting your tax obligations and in minimising your risk of fines from the FTA.

As of 1st January 2015 an exception applies to foreign companies which perform a contract for work and labour on Swiss territory subject to acquisition tax.

Supplies from public authorities derived from entrepreneurial activities are liable to VAT.