Fiscal Representation Exemption by 2025 in Switzerland
Switzerland will allow foreign VAT registered businesses to avoid appointing a fiscal representative, under certain conditions.
Switzerland will allow the possibility of exempting foreign businesses from the obligation to appoint a fiscal representative by January 2025.
Under the existing framework, foreign taxable persons without a domicile, registered office, or permanent establishment in Switzerland are required to appoint a fiscal representative within Swiss territory when registering for VAT purposes. This representative serves as a liaison between the business and the Swiss Federal Tax Administration (SFTA), facilitating communication and ensuring compliance with VAT obligations.
Have a look at our overview of fiscal representative obligations in the EU.
However, the revired Swiss VAT law, effective in January 2025, introduces the possibility of avoiding the appointment of a fiscal representative. This waiver will be granted when the foreign taxpayer can guarantee differently being VAT compliant and having an alternative way of communication in the country. This is regulated under the new article 67 of the Swiss VAT Law.
The fiscal representative waiver will be granted when the foreign taxpayer can guarantee differently being VAT compliant and having an alternative way of communication in the country.
Other changes in the Swiss VAT Law include introducing the annual reporting period.