The revision aims to allow Swiss enterprises similar competitive conditions to foreign companies by subjecting more foreign companies to Swiss VAT. This will have an impact on almost all foreign companies providing deliveries of goods and services to Switzerland.

The revisions include:

  • Worldwide turnover determines tax obligation – until now only turnover achieved in Switzerland determined where a company was subject to Swiss VAT. Now all companies with a worldwide turnover of CHF 100,000 will be subject to Swiss VAT.
  • Special arrangements for mail-order operators – mail-order operators will have to register their company with the Swiss VAT authority if their total mail-orders exceed CHF 100,000. This will come into effect on 1st January 2019.

Companies with business interests in Switzerland may need to establish a VAT representative in Switzerland. Please visit INPACT member, Caminada’s website, for more information on the Swiss VAT changes.