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principal / Foreign businesses to encounter registration threshold in Switzerland
The government has initiated the legislative changes to introduce a registration threshold in Switzerland on foreign service providers. The suggested amount is CHF 100,000 with an equivalent amount of circa €90,000. If approved, the implementation of this threshold will allow some businesses that are currently registered in Switzerland to de-register and stop filing VAT returns in the country. This threshold would also apply to non-established companies in Switzerland.
None of the Member States has a threshold for foreign non-established companies. Businesses must register in a foreign EU country as soon as they make a taxable supply in that country. Only the UK had a similar regime to that being introduced in Switzerland, but the registration threshold for foreigners was withdrawn from the UK VAT law in 2012.