VAT fiscal representative in Switzerland

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

1. Verification of VAT registration obligation: In Switzerland, companies are required to register for VAT if their annual global turnover exceeds CHF 100,000. Therefore, you may be subject to VAT in Switzerland from your first franc of turnover with a Swiss client. Foreign companies may also voluntarily register, even if their global turnover is below this threshold.
2. Registration request: To register for VAT in Switzerland, the VAT tax representative in Switzerland must complete the relevant registration form available on the Federal Tax Administration (FTA) website and must first request from the foreign company the necessary documents and information, which may vary depending on the company’s legal structure and country of origin. Commonly required documents include a copy of the commercial register extract or the company’s statutes, a copy of the passport or ID card of the authorized signatory, an authorization for a Swiss VAT fiscal representative if the company has no physical presence in Switzerland, and detailed information about the turnover and activities carried out in Switzerland.
3. Submission of the request: Once the form is completed, the fiscal representative must send it to the FTA along with the required supporting documents. Processing of the request: Once the VAT registration request is sent to the FTA, it will be processed within the following 2 to 6 weeks. If the FTA needs additional information, they may contact the VAT fiscal representative for clarification.
4. Receipt of the VAT identification number: Once the VAT registration request is 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 clients.

VAT Regularization in Switzerland

RISTER’s services as a fiscal representative for VAT regularization in Switzerland are offered to assist foreign companies in regularizing their VAT situation in Switzerland.

Foreign companies without a physical presence in Switzerland but subject to Swiss VAT are required to appoint a VAT tax representative in Switzerland to manage their VAT obligations. If a company does not meet its tax obligations, it may be subject to penalties and sanctions. In such cases, RISTER’s VAT regularization services as a fiscal representative in Switzerland can be very helpful.

VAT regularization services as a VAT fiscal representative in Switzerland may include:

• Analysis of the company’s VAT situation: As a fiscal representative, we can review your company’s tax situation to identify any errors or omissions and determine the steps needed to regularize the situation.
• Preparation and submission of the VAT declaration: As a fiscal representative, we can prepare and submit your company’s VAT declaration to the Federal Tax Administration (FTA).
• Negotiation with tax authorities: As a VAT fiscal representative in Switzerland, we can negotiate with the tax authorities to regularize the company’s tax situation and minimize penalties and sanctions.
• Representation of your company with Swiss tax authorities: As a fiscal representative, we can represent your company before Swiss tax authorities in the event of disputes or audits.
The VAT regularization services provided by a fiscal representative in Switzerland can be very useful for foreign companies seeking 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 Returns

The services of a VAT fiscal representative in Switzerland for the preparation of VAT returns are offered by RISTER to assist your company in preparing and submitting your quarterly VAT declaration in Switzerland.

Foreign companies conducting business transactions in Switzerland are often required to register for VAT and submit quarterly declarations to the Federal Tax Administration (FTA). Preparing these declarations can be complex and time-consuming. As a fiscal representative for the preparation of VAT returns in Switzerland, our services include:

• Collecting VAT tax data: As a VAT fiscal representative, we collect your company’s VAT tax data, including invoices and receipts, to prepare the VAT declaration.
• Preparation and submission of the VAT declaration: As a fiscal representative, we prepare and submit the VAT declaration to the FTA within the specified deadlines.
• Managing tax obligations: As a fiscal representative, we help you comply with Swiss tax obligations to avoid errors and omissions in your company’s tax declarations, meet tax deadlines, and adhere to Swiss tax requirements.

Recovery of VAT in Switzerland

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

• Registration with the Federal Tax Administration (FTA): As a Swiss fiscal representative, we can register your company with the FTA to obtain a Swiss VAT identification number.
• VAT declaration: The Swiss VAT fiscal representative can assist the foreign company in preparing and submitting the required VAT declarations to recover VAT on definitive and temporary imports and deliveries of goods in Switzerland.
• VAT recovery: As a Swiss fiscal representative, we recover VAT paid on definitive and temporary imports and deliveries of goods in Switzerland by submitting a refund request to the FTA.
• Monitoring and handling disputes: As a Swiss fiscal representative, we assist your company in the event of disputes with the FTA or customs regarding VAT.

As a Swiss VAT fiscal representative, RISTER helps you recover VAT paid on definitive and temporary imports and deliveries of goods in Switzerland by acting as an intermediary with the FTA.

Assistance during VAT Audits

In the event of a VAT audit in Switzerland, RISTER, as a fiscal representative in Switzerland, can assist foreign companies in various ways. Here are some examples of services we can provide during a VAT audit:

• Assistance during the audit: As a fiscal representative, we can assist the foreign company during the audit by providing information on Swiss tax rules and requirements and helping to prepare the necessary documents.
• Legal representation: As a fiscal representative, we can act as the legal representative of the foreign company with the FTA during the audit.
• Compliance verification: As a fiscal representative, we can verify the foreign company’s compliance with Swiss tax rules, ensuring all transactions are correctly recorded and VAT declarations are submitted according to FTA requirements.
• Assistance with appeal procedures: If the foreign company is dissatisfied with the audit results, we can help prepare and submit appeal procedures to the FTA.

VAT Deregistration in Switzerland

When a foreign company ceases operations in Switzerland, it may need to proceed with VAT deregistration. RISTER, as a Swiss VAT fiscal representative, can assist your company with this task. Here are some examples of services we can provide for VAT deregistration in Switzerland:

• Situation analysis: As a Swiss tax representative, we can help the foreign company analyze its situation in Switzerland and determine whether it needs to deregister for VAT.
• Document preparation: As a Swiss VAT fiscal representative, we can assist the foreign company in preparing the necessary documents for deregistration, such as final VAT declarations and closing documents.
• Deregistration with the FTA: As a Swiss VAT fiscal representative, we can help the foreign company complete VAT deregistration with the FTA by submitting the necessary documents and handling all administrative formalities.
• Follow-up on refunds: As a Swiss fiscal representative, we can assist the foreign company in following up on VAT refunds due after deregistration.

As a tax agent representative in Switzerland, we also handle all correspondence, communications, and inquiries from tax authorities and customs on behalf of your company. Your fiscal representative serves as the point of contact in Switzerland, providing workspaces for potential VAT audits by tax authorities regarding your reporting obligations.

As a fiduciary, we can represent you for all your VAT declarations in Switzerland. The fiscal representative is responsible for all tax declarations and inquiries with tax authorities regarding VAT to ensure compliance with reporting obligations for any company.