Switzerland will allow foreign VAT registered businesses to avoid appointing a fiscal representative under certain conditions by January 2025. Currently, foreign taxable persons without a presence in Switzerland must appoint a fiscal representative for VAT purposes. However, the revised Swiss VAT law will introduce the possibility of waiving this requirement if the foreign taxpayer can demonstrate VAT compliance and an alternative means of communication within the country. This change is regulated under the new article 67 of the Swiss VAT Law.
Source Marosa
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