Fiscal Representation & VAT in Switzerland

Selling goods or services into Switzerland without a local presence? You likely need a fiscal representative. We handle VAT registration, compliance, and reporting so you stay on the right side of Swiss tax law.

When Do You Need a Fiscal Representative?

Under Swiss VAT law (MWSTG), foreign companies that supply goods or certain services in Switzerland and generate more than CHF 100,000 in worldwide turnover must register for Swiss VAT. Since January 2018, this threshold applies to global revenue, not just Swiss revenue — meaning most international businesses selling into Switzerland are affected.

If your company has no domicile, registered office, or permanent establishment in Switzerland, the Federal Tax Administration (FTA) requires you to appoint a fiscal representative. This representative must be domiciled in Switzerland and serves as the liaison between your company and the FTA. They also provide a joint and several security deposit of up to CHF 250,000.

Common scenarios requiring fiscal representation include e-commerce businesses shipping to Swiss customers, foreign service providers with Swiss clients, and companies providing digital services to Swiss consumers.

Our Fiscal Representation Services

VAT Registration

We register your company with the Swiss Federal Tax Administration, obtain your VAT number, and handle all onboarding documentation. Typical processing time is 2-4 weeks.

Fiscal Representative Appointment

We act as your fiscal representative with the FTA, providing the required security deposit and serving as the official point of contact for all VAT matters.

Quarterly VAT Returns

Preparation and submission of quarterly VAT returns using either the effective method or the net tax rate method, depending on your business type and preferences.

IOSS & E-Commerce Compliance

For e-commerce businesses, we manage Import One-Stop Shop (IOSS) obligations, customs declarations, and the mail-order regulation that applies to goods shipped to Swiss consumers.

Swiss VAT Rates and Key Rules

Switzerland applies three VAT rates: the standard rate of 8.1%, a reduced rate of 2.6% (food, medicine, books, newspapers), and a special rate of 3.8% for accommodation services. These rates are lower than most EU countries, but the compliance requirements are strict.

VAT returns are filed quarterly by default, with payment due 60 days after the end of each quarter. Late filings result in default interest of 4% per year. The FTA can also estimate your VAT liability if returns are not submitted on time — these estimates tend to be unfavorable.

Switzerland is not part of the EU, which means EU VAT rules do not apply. Cross-border transactions require careful analysis of supply rules, import VAT, and potential reverse-charge mechanisms. Our team ensures every transaction is correctly classified.

Frequently Asked Questions

What is the CHF 100,000 threshold for VAT registration?

Since 2018, the CHF 100,000 threshold refers to your company's worldwide turnover, not just Swiss revenue. If your global revenue exceeds CHF 100,000 and you make taxable supplies in Switzerland, you must register for Swiss VAT. Even a single sale to a Swiss customer can trigger the obligation if you are above the worldwide threshold.

How much does fiscal representation cost?

Costs depend on your transaction volume and the required security deposit. Annual fees for fiscal representation typically range from CHF 3,000 to CHF 8,000, plus a separate fee for quarterly VAT return preparation. We provide a detailed quote after understanding your business model and expected Swiss turnover.

Can I avoid VAT registration by using a marketplace or fulfillment center?

Not necessarily. If you are the seller of record and the goods are delivered to Swiss customers, you are generally liable for VAT registration regardless of how fulfillment is handled. Some marketplace platforms collect and remit VAT on behalf of sellers, but this depends on the specific platform's setup. We can analyze your situation and advise on the correct approach.

How long does VAT registration take?

The FTA typically processes VAT registrations within 2-4 weeks from the date all required documents are submitted. We prepare and review everything before submission to avoid delays. Your VAT number can be backdated to the actual start of your taxable activities in Switzerland.

What happens if I should have registered but did not?

The FTA can retroactively register your company and assess VAT, default interest, and penalties for up to five years. It is always better to register proactively. If you suspect you may have missed the deadline, contact us — we can help regularize your situation and minimize exposure.

Your Expert

Alex Rohrer

Founder & Managing Partner

Corporate and tax lawyer with Big Four experience. Alex personally handles every client engagement, ensuring expert oversight at every step.

Learn more about Alex →

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