- Foreign companies operating in Switzerland are liable to VAT if they generate a worldwide turnover of at least CHF 100 000 per year from taxable or zero-rated supplies.
- Companies with annual turnover less than CHF 100 000 from taxable or zero-rated supplies are exempt from tax unless they waive exemption and register as taxable persons.
- Companies domiciled abroad that exclusively provide tax-exempt supplies or supplies subject to reverse charge in Switzerland are exempt from tax liability.
- More information on tax liability is available in MWST-Info 02 Steuerpflicht in French, German, and Italian.
- Contact the Collection Division for further queries.
- Information on VAT liability of foreign companies is available in VAT Info No. 22 Foreign businesses.
- Information on electronic platforms is available in VAT Sector Info 27 Electronic platforms.
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Switzerland"
- Are Customs Duties Still Owed on Imported Mortadella Despite Abolished Industrial Tariffs in Switzerland?
- Swiss VAT Refund Guide: Eligibility, Requirements, and Process for Foreign Companies
- Fiscal Year as Tax Period: A Dream Deferred in Swiss VAT Law
- Taxpayer’s Appeal Dismissed: VAT Assessment Based on Commercial Balance Sheet for 2017–2020 Upheld
- Managed Care Coordination Services Not Exempt from VAT, Swiss Supreme Court Rules
