The revisions aim to allow Swiss companies similar competitive conditions to foreign companies by subjecting more to Swiss VAT.

Foreign companies active in Switzerland, with a worldwide turnover of more than CHF100,000 will be subject to Swiss VAT if they are involved in the following:

  • Provision of electronic services to private individuals in Switzerland
  • Services under a contract for work and services in Switzerland
  • Work on items in Switzerland (e.g. repairs or assembly/fitting work)
  • Goods dispatch from Switzerland
  • Inventory management in Switzerland
  • Physical software implementation in Switzerland
  • Other physical work in Switzerland

This means almost all foreign businesses active in Switzerland will be subject to Swiss VAT from 1st January 2018 and they will need a Swiss Tax representative.

Please visit INPACT member, Caminada’s website, for more information on the Swiss VAT changes.