Fiscal representative for VAT in Switzerland

VAT registration in Switzerland

In Switzerland, VAT registration is an important step for companies wishing to sell goods or certain services in the Swiss market. Here's how to register for VAT in Switzerland:

1. Verification of VAT registration: In Switzerland, companies are required to register for VAT if their annual worldwide sales exceed CHF 100,000. This means that companies are required to register for VAT in Switzerland as soon as they make their first Swiss franc of sales to a Swiss customer. Foreign companies can also register voluntarily, even if their worldwide sales are below this threshold.
2.  Apply for registration: To register for VAT in Switzerland, the tax representative must complete the appropriate registration form available on the website of the Swiss Federal Tax Administration (FTA) and must first request documents and information from the foreign company, which may vary depending on the company's legal structure and country of origin. Commonly required documents include a copy of the company's commercial register extract or articles of association, a copy of the passport or identity card of the person authorized to sign the application, and a power of attorney for a Swiss tax representative if the company has no physical presence in Switzerland, as well as detailed information on sales and activities in Switzerland. 
3.  Sending the application: Once the form is completed, the tax representative must send it to the FTA along with the required supporting documentation. Processing of the application: Once the application for VAT registration is sent to the FTA, it will be processed within 2-6 weeks. If the FTA requires further information, they may contact the tax representative for clarification.
   4. Obtaining the VAT Identification Number: Once the application for VAT registration has been approved, the company will receive its Swiss VAT identification number by mail. This number must be used on all invoices issued in Switzerland and in all business transactions with Swiss customers.

VAT regularization in Switzerland

RISTER's services as a tax representative for VAT regularization in Switzerland are offered to help foreign companies regularize their VAT situation in Switzerland.

Foreign companies that do not have a physical presence in Switzerland but are subject to Swiss VAT are required to appoint a tax representative in Switzerland to handle their VAT. If a company fails to meet its tax obligations, it may be subject to penalties and sanctions. In such cases, RISTER's VAT regularization services as a tax representative in Switzerland can be very useful.

VAT regularization services as a tax representative in Switzerland can include:

• Analysis of your company's VAT situation: as a tax representative, we can examine your company's tax situation to identify any errors or omissions and determine what action needs to be taken to regularize the situation.
• Preparation and filing of your company's VAT return: as your tax representative, we can prepare and file your company's VAT return with the Swiss Federal Tax Administration (FTA).
• Negotiations with tax authorities: As a tax representative, we can negotiate with the tax authorities to regularize your company's tax situation and minimize penalties and sanctions.
• Representing your company before the Swiss tax authorities: As a tax representative, you can represent your company before the Swiss tax authorities in the event of a dispute or audit.
  The VAT regularization services of a tax representative in Switzerland can be very useful for foreign companies wishing to regularize their VAT situation in Switzerland. These services can help companies avoid penalties and sanctions and comply with Swiss tax requirements.

Preparation of VAT statements

RISTER's tax representative services for the preparation of VAT returns are designed to help your company prepare and file your quarterly VAT returns in Switzerland.

Foreign companies doing business in Switzerland are often required to register for VAT and file quarterly returns with the Swiss Federal Tax Administration (FTA). The preparation of these returns can be complex and time consuming. As a tax representative for the preparation of VAT returns in Switzerland, our services include

• Tax data collection: As your tax representative, we collect your company's VAT data, including invoices and receipts, to prepare the VAT return.
• VAT return preparation and filing: As tax representative, we prepare and submit the VAT return to the FTA on time.
• Managing tax obligations: As a tax representative, we can help you manage your Swiss tax obligations to avoid errors and omissions in your company's tax returns, meet tax deadlines, and comply with Swiss tax requirements.

Reclaiming VAT in Switzerland

To reclaim the VAT paid by foreign companies on definitive imports and deliveries of goods in Switzerland, or on temporary imports of leased goods, your company can use RISTER as its Swiss fiscal representative. Here are the steps a Swiss tax representative must take to recover VAT:

• Registration with the Swiss Federal Tax Administration (ESTV): As a Swiss tax representative, you can register your company with the FTA to obtain a Swiss VAT identification number.
• VAT returns: The Swiss tax representative can assist the foreign company in preparing and filing the VAT returns required to reclaim VAT on final imports and supplies of goods in Switzerland.
• VAT reclaim: As a Swiss tax representative, you can recover VAT paid on final and temporary imports and supplies of goods into Switzerland by submitting a refund application to the FTA.
• Follow-up and management of disputes: As a Swiss tax representative, we can assist your company in the event of a VAT dispute with the FTA or Customs.

As a Swiss tax representative, RISTER helps you reclaim VAT paid on permanent and temporary imports and deliveries of goods in Switzerland by acting as an intermediary with the Swiss Federal Tax Administration.

Assistance with VAT audits

In the event of a VAT audit in Switzerland, RISTER, as a tax representative in Switzerland, can help foreign companies in a number of ways. Here are some examples of the services we can provide in the event of a VAT audit:

• Audit assistance: As a tax representative, you can assist the foreign company during the audit by providing information on Swiss tax rules and requirements and helping to prepare the necessary documentation.
• Legal representation: As a tax representative, you can act as the foreign company's legal representative to the FCA during the audit.
• Verification of compliance: As a tax representative, we can verify the foreign company's compliance with Swiss tax regulations, ensuring that all transactions are correctly recorded and that VAT returns are filed in accordance with FTA requirements.
• Assistance with appeals: If the foreign company is not satisfied with the results of the audit, as a tax representative, we can help prepare and submit appeal procedures to the FTA.

Cancellation from VAT in Switzerland

When a foreign company ceases operations in Switzerland, it may be necessary to register with the Swiss VAT authorities. RISTER, as your Swiss tax representative, can help your company with this task. Here are just a few examples of the services we can provide as your Swiss tax representative for VAT de-registration:

• Situation analysis: As a Swiss tax representative, we can help the foreign company analyze its situation in Switzerland and determine whether it should be deleted from the Swiss VAT register.
• Preparation of documents: As a Swiss tax representative, we can help the foreign company prepare the documents required for deregistration, such as final VAT returns and closing documents.
• Deregistration with the FTA: As a Swiss tax representative, we can assist the foreign company in registering with the FTA by filing the necessary documents and handling all administrative formalities.
• Tracking refunds: As a Swiss tax representative, we can help the foreign company track VAT refunds due after deregistration.

As your tax representative, we will also handle all correspondence, notifications and requests from the tax and customs authorities on your behalf. Your tax representative will be your point of contact on Swiss territory and will be responsible for any VAT audits carried out by the tax authorities in relation to your reporting obligations.

As a fiduciary, we can act as your tax representative for all your VAT returns in Switzerland. The tax representative is responsible to the tax authorities for all VAT related returns and enquiries to ensure that each company complies with its reporting obligations.