How do I apply for a VAT number as a foreign company?

As a foreign company, you can apply for a Swiss VAT number if you achieve taxable turnover of over CHF 100,000 per year. The application is made through the Federal Tax Administration (FTA) and requires fiscal representation.

VAT registration for foreign companies is an important step for conducting business in Switzerland. Here is a detailed guide:

Prerequisites for VAT registration:

Turnover threshold:

• CHF 100,000 annual turnover: Taxable supplies and services in Switzerland
• Calculation: Turnover of the last 12 months or planned turnover
• Exceptions: Certain services may be tax-exempt
• Voluntary registration: Possible even below the threshold

Type of business activity:

• Goods deliveries: Sale of goods to Swiss customers
• Service provisions: Services for Swiss companies or individuals
• Digital services: Online services, software, e-books
• Events: Events in Switzerland
• Construction work: Projects longer than 90 days

Required documents:

Company documents:

• Commercial register extract: Current extract from home country
• Articles of association: Certificate of incorporation or bylaws
• Managing director ID: Identity proof of authorized representatives
• VAT certificate: Proof of VAT registration in home country
• Bank confirmation: Proof of business activity

Business documents:

• Business plan: Description of activity in Switzerland
• Turnover forecast: Planned turnover for the next 12 months
• Customer contracts: Proof of business relationships
• Price lists: Overview of offered services

Fiscal representation:

• Power of attorney: Authorization of fiscal representative
• Fiscal representative certificate: Qualification and authorization
• Representation contract: Agreement on fiscal representation

Step-by-step guide:

Step 1: Preparation

• Tax liability check: Analysis of planned turnover
• Document collection: Gather all required documents
• Find fiscal representative: Choose qualified partner
• Translations: Documents in German, French, or Italian

Step 2: Application submission

• Fill out form: VAT registration form 220 (electronic)
• Online portal: Application via eTax.swiss.ch
• Check completeness: Fill all mandatory fields
• Upload documents: Digital submission of all documents

Step 3: Processing

• Acknowledgment: FTA confirms application receipt
• Review phase: Processing takes 2-6 weeks
• Follow-up questions: Additional information may be requested
• Decision: Approval or rejection of application

Specificities for different countries:

EU companies:

• Simplified procedure: Mutual recognition
• VAT ID: European VAT identification number
• Document recognition: EU commercial register extracts accepted
• Language facilitations: German documents usually sufficient

Non-EU companies:

• Additional evidence: Apostille or legalization required
• Translations: Official translations necessary
• Creditworthiness check: Prove financial reliability
• Extended review: Longer processing time

Different registration types:

Standard registration:

• Full VAT liability: All services subject to VAT
• Input tax deduction: Refund of paid VAT
• Accounting obligation: Regular VAT returns
• Unlimited validity: As long as business activity exists

Group registration:

• Group companies: Common VAT number
• Consolidated accounting: Internal turnover not taxed
• Efficiency increase: Simplified administration
• Requirements: Close financial and organizational connection

Temporary registration:

• Project-related: For time-limited activities
• Events: Fairs, exhibitions, events
• Construction work: Temporary projects
• Automatic deregistration: After project end

Costs and fees:

Official fees:

• Registration fee: None (free)
• Processing fee: None
• Annual fee: No ongoing costs
• Deregistration fee: None

Additional costs:

• Fiscal representation: CHF 150-500 per month
• Translations: CHF 30-80 per page
• Legalizations: CHF 50-200 per document
• Apostille: CHF 20-50 per document
• Consultation: CHF 150-300 per hour

Common problems and solutions:

Incomplete applications:

• Problem: Missing or incorrect documents
• Solution: Careful preparation and checklist
• Prevention: Seek professional advice

Delays:

• Causes: Follow-up questions, missing documents
• Minimization: Complete and correct application
• Express service: Ask in urgent cases

Rejections:

• Reasons: Insufficient business activity, missing documents
• Appeal: Objection possible within 30 days
• New application: After correcting defects

After registration:

Receive VAT number:

• Format: CHE-XXX.XXX.XXX VAT
• Usage: On all invoices and business documents
• Publication: Publicly viewable in VAT register

Ongoing obligations:

• VAT returns: Monthly or quarterly
• Payment deadlines: 60 days after quarter end
• Document retention: 10 years
• Reporting obligations: Changes in business activity

Digital processing:

Online procedure:

• eTax.swiss.ch: Electronic application
• Digital signature: Qualified electronic signature
• Status tracking: Follow processing status online
• Document upload: Secure transmission of all documents

Mobile solutions:

• FTA app: Mobile application for applications
• Scan function: Capture documents directly with smartphone
• Push notifications: Updates on application status

Service from Findea.ch:

Complete VAT registration service:

• Needs analysis: Check VAT liability
• Document preparation: Collection and preparation of all documents
• Application submission: Professional submission
• Fiscal representation: Act as fiscal representative
• Ongoing support: VAT returns and compliance

Our advantages:

• Expertise: Long-standing experience with VAT registrations
• Efficiency: Fast and professional processing
• Transparency: Fixed prices without hidden costs
• Multilingualism: Service in various languages
• Digital solutions: Modern tools and platforms

Checklist for VAT registration:

• Turnover check: Threshold of CHF 100,000 reached?
• Document collection: All required documents complete?
• Fiscal representative: Qualified partner chosen?
• Translations: All documents in national language?
• Online access: eTax.swiss.ch account created?
• Power of attorney: Fiscal representative authorized?
• Bank connection: Swiss account for VAT payments?

Conclusion: VAT registration for foreign companies requires careful preparation and expertise. With professional support like at Findea.ch, the process is handled efficiently and legally compliant.