for foreign companies doing business in Switzerland
In control of cross-border trade
indirect tax + customs + trade law compliance for your business processes
Planning is a task you perform in advance - not afterwards
Deferred payment of Swiss import VAT
Swiss customs offers the facility of postponed payment of Swiss VAT at import with 60 days, and also enables the self management of the import documents.
Swiss customs law / VAT
Distance sales
Foreign retailers selling goods to customers in Switzerland will become compulsory liable for Swiss VAT when the turnover with so-called small items (= Swiss VAT at import max. CHF 5) exceeds CHF 100'000 annually.
Swiss VAT
Importer - Swiss customs / VAT
Not the chosen incoterms but rather the Swiss customs and VAT provisions will determine who is regarded as importer. Be aware which transactions require the foreign supplier to act as importer, and why.
Swiss customs law / VAT
Business activities in Switzerland that require sending employees or independent workers to Switzerland, are an additional challenge that can be managed -provided the necessary preparatory steps are (timely) taken.
Swiss labour law / free movement of persons
Complying with regulations that apply at border crossing or domestic transactions implies that your company not only must have a clear understanding of what happens at each stage of the supply chain, but also that it is able to control each step of the supply chain. Experience shows that a company cannot do without a single reference manual.
Swiss VAT
When application of special customs facilities for temporary import is useful or necessary, it is important to know what to expect in terms of advantages (e.g. ATA-carnet), obligations (security) or tax treatment (e.g. afterwards levy of VAT at import on so-called rental value).
Swiss customs law / VAT
A VAT registration may be needed or recommendable depending the undertaken business activities. This issue will also rise when supplies of subcontractors are only recharged.
Swiss VAT
A common misunderstanding among foreign suppliers is to expect a reverse-charge mechanism similar to those found in VAT systems of various EU member states.
Swiss VAT
Customs formalities in connection with flows of goods are documented procedures, and need to be prepared in advance and supervised afterwards.
Swiss customs law
the legal framework is constantly developing
Get In Touch
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Jubiläumsstrasse 18
3005 Bern
Switzerland -
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+41 31 312 27 54