Question:
A company based abroad sends machines to Switzerland. On these the import tax (VAT) is raised at the customs. The recipients of the machines are exclusively Swiss companies. Does the company based abroad have to register for VAT in Switzerland if the turnover in the year 2018 amounts to CHF 2 000 000?
Answer:
No, the place of supply of goods is deemed to be abroad, i. e. outside the scope of Swiss VAT.