International Notice 1083

SERVICE INFORMATION - NEW SWITZERLAND VAT REGULATIONS

Applies to all services

From January 1 2019, customers who generate total annual sales to Switzerland in excess of CHF 100,000 will be subject to taxation in Switzerland

Currently, the collection of import tax below CHF 5 is not collected.

The Swiss Federal Tax Administration has determined that this puts Swiss businesses at a commercial disadvantage

UK customers who expect to generate sales above this threshold must register in their own name with the Swiss Federal Tax Administration and have a tax representative with residence or place of business in Switzerland

As a tax registered business in Switzerland, this import tax can be deducted as input tax on their Swiss tax return

If you require any further information on this please visit the below link;

https://www.estv.admin.ch/estv/en/home/die-estv/medien/nsb-news_list.msg-id-66940.html

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