Switzerland published a leaflet on VAT rules on foreign businesses
Swiss tax authorities published a practical manual on tax obligations of foreign businesses in Switzerland.
This manual covers those aspects typically affecting foreign businesses, including a description of activities requiring a VAT registration, possible exemptions in Switzerland and administrative guidance on how to register and when to submit your VAT returns. It also explains the requirement of a fiscal representative.
The manual provides multiple practical examples on activities that may be carried out by a foreign business in Switzerland and the corresponding VAT treatment and administrative requirements of these activities. It also includes a decision chart to determine if your business is liable to register for VAT.
The English version of the manual can be downloaded from this link.
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