pps@marosavat.com | +34 91 0602141

MarosaVAT EU VAT Services

Foreign businesses to encounter registration threshold in Switzerland

principal / Foreign businesses to encounter registration threshold in Switzerland

Foreign businesses to encounter registration threshold in Switzerland

Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.

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the UK had a similar regime to that being introduced in Switzerland, but the registration threshold for foreigners was withdrawn from the UK VAT law in 2012.