VAT Fiscal Representation in Switzerland - What should be considered?

VAT fiscal representation undertakes various tasks for a foreign company in Switzerland. This blog post reviews what these tasks are and under what conditions a domestic fiscal representative should be appointed.

VAT Fiscal Representations

Foreign companies generating revenue in Switzerland can become liable for VAT. Even a single event or the construction of buildings in Switzerland can lead to VAT liability. The legal form chosen by the service provider is not relevant for determining the tax liability (e.g., individual, LLC, AG, association, etc.).

For foreign companies that become liable for VAT in Switzerland, a domestic fiscal representative must be appointed. The duties of the fiscal representative include:

• Providing a domicile in the country for the foreign company
• Accurate declaration of revenues
• Reclaiming paid input taxes
• Compliance with the provisions of the Swiss VAT law

The fiscal representative does not assume liability for any potential tax debts. The tax is to be paid by the foreign company. Would you like to check whether your activities in Switzerland make you liable for VAT? Do you need a fiscal representative in Switzerland?

The Findea team is happy to advise you.

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