VAT liability – foreign companies

As English is not one of Switzerland's official languages, only the most important information concerning the Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the GermanFrench or Italian original version.

Please note: As of 1 January 2018, all companies that are domiciled in Switzerland or that provide supply of goods or supply of services in Switzerland will become liable to VAT, if they generate a worldwide turnover of at least CHF 100 000 p. a. resulting from taxable or zero-rated supplies.  

Whoever carries on a business, i.e. independently performs a professional or commercial activity with the aim of sustainable income from supplies and acts vis-à-vis other persons under his own name is in principle liable to tax. This also applies to companies based abroad which operate in Switzerland.  

Whoever generates an annual turnover of less than CHF 100 000 from taxable or zero-rated supplies is exempted from tax unless he or she waives exemption from tax liability and enters voluntary in the register of taxable persons.  

More detailed information on tax liability in the case of value added tax can be found in MWST-Info 02 Steuerpflicht available only in French, German and Italian. 

Companies domiciled abroad which exclusively provide supplies that are tax exempted or supplies of services subject to reverse charge on Swiss territory are – among others – exempt from tax liability.  

For any further queries, please do not hesitate to contact our employees in the Collection Division.

Questions & Answers on the VAT Liability of Foreign Companies




Last modification 15.01.2024

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